(A) Every collector shall retain for a period of six (6) years all of the sales tax returns, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be collected.
(B) Every consumer shall retain for a period of six (6) years all of the receipts for all sales for which the consumer claimed an exemption and any exemption forms or certificates as may be necessary to determine the validity of claimed exemptions.
(C) All such records and documentation required to be retained shall be made available for examination at reasonable times by the City or agents of the City, for the purpose of ascertaining the correctness of a return for the purpose of determining the amount of tax collected or levied.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2016-10, passed 5-24-16)