Records—To be kept by all persons engaging in business for which business tax required

It is the duty of every person engaging in or continuing to engage in the city in any business or exercising any privilege subject to a business tax to maintain the following: suitable records of the average annual inventory of the business; all invoices of goods and merchandise purchased or received for resale; and the employment records of all workers of the business. Such records shall be maintained for a period of two (2) years, and shall be provided to the business tax division for inspection upon request.

(Ord. No. 89-245, § 2(37-113), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)