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 taxable 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 ordinance. Such report and remittance shall be made as required by the commissioner,
which shall be at least once in every 30-day period. The records required by this
section shall be kept and preserved for a period of five years. The commissioner 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 person, 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)
