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It shall be the duty of every taxpayer to keep and preserve suitable records and other such books or accounts as may be necessary to determine the amount of tax for which the taxpayer is liable under this article. Further, it shall be the duty of every taxpayer to keep and preserve for a period of three years all such books, invoices and other records, which shall be open for examination at any time by the finance director. If a taxpayer keeps or maintains any books, invoices, accounts and other records outside of the City, upon demand by the finance director, such taxpayer shall make the same available at a suitable place within the City, to be designated by the finance director, for examination, inspection and audit. Such taxpayer may elect to pay the expenses involved in conducting the audit at a location outside the City if it is not possible to provide the necessary records within the City. (Code 1979, § 36-198)