§ 29-226. Duty of dealer.  


Latest version.
  • It shall be the duty of every dealer to make a report and pay any tax under this article, to keep and preserve suitable records of the sales or purchases or sales of services, as the case may be, taxable under this article, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the collector and it shall be the duty of every such dealer moreover, to keep and preserve, for a period of three (3) years, all invoices and other records of goods, wares and merchandise or other subjects of taxation under this article; and all such books, invoices, and other records shall be open to examination at all reasonable hours, by the collector or any of his duly authorized agents.

(Ord. No. 38-1980, § 7.01, 10-27-80)