<div class="chunk-title">Sec. 36-24. - Taxpayer to keep records.</div>
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            <p class="p0">
               The taxpayer shall keep and preserve suitable records of the gross receipts received
               by such taxpayer in the conduct of business and such other books or accounts as may
               be necessary to determine the amount of the tax for which such taxpayer is liable
               under the provisions of this article. It shall be the duty of the taxpayer to keep
               and preserve for a period of three years all such records of gross receipts and other
               books and accounts described. All records, books and accounts herein described shall
               be for examination at all reasonable hours during the day by the tax administrator
               or his duly authorized agent.
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            <p class="historynote0">
               (Code 1984, Â§ 14-96; Ord. of 6-19-2000, Â§ 6)
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