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. All such records and documentation 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 or for the purpose of determining the amount of tax collected or levied.
(Ord. No. 2003-05, passed 5-6-03)