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The director of finance shall keep such records and accounts as shall be necessary to adequately show separately the taxes collected under each of the classifications and amounts collected from businesses taxed by this article; the director of finance shall keep full and accurate records of all moneys received by him, and shall preserve all reports and tax returns filed with him pursuant to the terms hereof for a period of four (4) years.
(Ord. No. 7885, § 2, 8-3-92)