§ 24-31. Report of taxes collected, remittance, preservation of records.
It shall be the duty of every person required by this article to pay to the town the taxes imposed by this article to make a report thereof setting forth such information as the treasurer may prescribe and require, including all purchases taxable under this article, the amount charged to the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article, and such records shall be kept and preserved for a period of five years. The treasurer or his duly authorized agents shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article, and to make transcripts of all or any parts thereof.
(Comp. Ords., § 6.6.6; Ord. of 6-13-2000)
(Comp. Ords., § 6.6.6; Ord. of 6-13-2000)