§ 62-156. Payment and report of taxes collected and due date; remittance; preservation of records.

Latest version.

It shall be the duty of every person required by this article to pay to the town the taxes imposed by this article and to make a report thereof by no later than the 30th day of each month setting forth such information as the treasurer 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 treasurer 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.

(Ord. of 6-27-2000(2), § VI; Ord. of 8-25-2015 )

(Ord. of 6-27-2000(2), § VI; Ord. of 8-25-2015 )

                    
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