(A) The Town Manager may require any person, by regulation or notice served on such person, to make such return, render such statement, keep and furnish such records or make such information reports as the Town Manager may deem sufficient to demonstrate whether or not such person is liable for payment or collection of tax imposed by this subchapter.
(B) Taxpayers who have prepaid an estimate of taxes on construction projects under § 33.04 shall, upon completion of each such project, report the actual costs of construction and building materials used therein.
(C) It shall be the duty of every person liable to the town for any tax imposed in this subchapter to keep and preserve for a period of three years such books, accounts and sales and purchase records as may be necessary to determine the amount of such tax liability.
(D) All such books, accounts and records shall be open for examination at any time by the Town Manager, or his or her duly authorized agents. In the case of a person who does not keep the necessary books, accounts and records within the town, it shall be sufficient if such person produces, within this town, such books, accounts and records, or such information as shall be reasonably required by the Town Manager, for examination by the Town Manager.
(Ord. 10-2017, passed 7-26-2017)