§ 4.04.450. Records—Retailers to preserve for three years.

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It shall be the duty of every person engaged or continuing in business in the city, for the transaction of which a license is required by the provisions of chapter 6.08, to keep and preserve suitable records of all sales made by the retailer and such other books or accounts as may be necessary to determine the amount of tax for the collection of which the retailer is liable under this chapter. It shall be the duty of every such person to keep and preserve for a period of three years all invoices of goods and merchandise purchased for resale, and all books, invoices and other records shall be open for examination at any time by the director of finance or duly authorized agents.

(Code 1981, § 2-4-29; Code 1993, § 4.04.450)

                    
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