§ 18-131. Records to be kept by dealers.

(a)

Every dealer required to make a report and pay any tax under this article, shall keep and preserve suitable records of the sales, purchases or leases taxable under this article, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the tax collector; and each dealer shall secure, maintain and keep until the taxes to which they relate have prescribed, a complete record of tangible personal property received, used, sold at retail, distributed, or stored, leased or rented, within this town by the said dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the tax collector for the reasonable administration of this article, and a complete record of all sales or purchases of services taxable under this article until the taxes to which they relate have prescribed.

(b)

These records shall be opened for inspection to the tax collector at all reasonable hours.

(Ord. of 8-1-61, § 11(a); Ord. No. 8-1992-1, § 7.01, 8-10-92)