§ 10-14. Record-keeping and audits.

Latest version.

Every person who is assessable with a local license tax shall keep sufficient records to enable the assessing official to verify the correctness of the tax paid for the license years assessable and to enable the assessing official to ascertain what is the correct amount of tax that was assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the assessing official in order to allow the assessing official to establish whether a particular receipt is directly attributable to the taxable privilege exercised within this county. The assessing official shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside this county, copies of the appropriate books and records shall be sent to the assessing official's office upon demand.

(10-20-68, § 1.7; Ord. of 12-3-96; Ord. of 6-5-2012(1))

(10-20-68, § 1.7; Ord. of 12-3-96; Ord. of 6-5-2012(1))

                    
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