Sec. 16A-9. Records generally.
Every person liable for a license tax under this chapter
which is based on actual or probable purchases or sales, actual
or probable commissions, gross receipts from a business or
profession, contracts or orders accepted or graded in any other
way, shall where such tax is based on actual or probable purchases,
or sales, keep all invoices and a record of all purchases
and from whom made, a record of all sales and where otherwise
based, keep a record of all commissions, gross receipts
and contracts or orders accepted, from whom received and
with whom made, and the report of such purchases, sales,
commissions, receipts, contracts or orders accepted, required to
be made for the computation of the license tax, shall be taken
from such invoices and records, and general books of account.
All such invoices and records and general books of account
shall be open to inspection and examination by the director of
finance, commissioner of the revenue, license inspector or any
other officer of the city charged in any manner with the duty
of assessing or collecting license taxes.
Any person who shall fail or refuse to keep such invoices
and records as above provided, shall be assessed with and pay
a penalty, of twenty-five dollars in addition to the license tax
imposed. (4-7-69, § 90.)
