36-254.5. Report of taxes collected; remittance; preservation of records.
It shall be the duty of every person required by this ordinance to pay to the city the taxes imposed by this ordinance to make a report thereof setting forth such information as the commissioner may prescribe and require, including all purchases tax-able under this ordinance, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this ordi-nance. Such report and remittance shall be made as required by the commissioner, which shall be at least once in every thirty (30) day period. The records required by this section shall be kept and preserved for a period of five (5) years. The commis-sioner 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 per-son, for the purpose of administering and enforcing the provisions of this ordinance, and to make transcripts of all or any parts thereof. (Ord. No. O-00-138, 6-27-00, eff. 7-1-00)
Last updated date: 10/23/2006 4:15:21 PM