§ 18-32. Recordkeeping and audits.

Every person who is assessable with a local license tax shall keep sufficient records to enable the assessor to verify the correctness of the tax paid for the license years assessable and to enable the assessor 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 assessor in order to allow the assessor to establish whether a particular receipt is directly attributable to the taxable privilege exercised within this jurisdiction. The assessor shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office, if the records are maintained there. If the records are maintained outside this jurisdiction, copies of the appropriate books and records shall be sent to the assessor's office upon demand.

(Ord. of 12-20-1996, § 10-7)

State Law reference— Similar provisions, Code of Virginia, § 58.1-3703.1(A)(6).

(Ord. of 12-20-1996, § 10-7)

State law reference

Similar provisions, Code of Virginia, § 58.1-3703.1(A)(6).