§ 110.47  DUTY TO KEEP BOOKS.
   Each person who conducts a business taxed under this chapter shall keep all records and books necessary to compute his tax liability. If a person fails to keep books and records as required, the town shall make its own determination of that person's tax liability from the information available to it.
('72 Code, § 7-4.24)(Ord. 1090, passed 1-12-89)