§ 26-673. Report of taxes collected; remittance; preservation of records.

It shall be the duty of every person required by this article to pay to the City the taxes imposed by this article to make a report thereof setting forth such information as the Director may prescribe and require, including all purchases taxable under this article, 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 article. Such records shall be kept and preserved for a period of five years. The Director 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 this article, and to make transcripts of all or any parts thereof. The reports and remittances required in this article shall be made as required by the Director of Finance, which shall be at least once in every 30-day period and not later than the 20th day of the next month following the month in which such tax was collected.

(Code 1993, § 27-181; Code 2004, § 98-366; Ord. No. 2005-66-53, § 1, 4-25-2005)

(Code 1993, § 27-181; Code 2004, § 98-366; Ord. No. 2005-66-53, § 1, 4-25-2005)