Sec. 36-230. Records.
It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this division to keep and to preserve for a period of two (2) years such suitable records as may be necessary to determine and show accurately the amount of such tax as he may have been responsible for collecting and paying to the city. The director may inspect such records at all reasonable times. (Tax Code 1941, § 97, Ord. of 7-1-78)
Last updated date: 10/23/2006 4:15:21 PM