§ 20-37. Records; inspection by treasurer.

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It shall be the duty of every person liable for the collection and payment to the town of any tax imposed by this article to keep and preserve for a period of two (2) years such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the town. The treasurer shall have the authority and 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 the provisions of this article and to make transcripts of all or any parts thereof. The treasurer shall have the authority after notifying the town attorney in writing prior to each examination of the records of any establishment; such examination shall be for the purpose of administering and enforcing the provisions of this article and transcripts may be made of any parts thereof or all of said records. Further, said inspections shall be made at reasonable times and without unreasonable interference with the business of such person.

(Ord. No. 213, § 1; Ord. No. 225; Ord. No. 228; Ord. No. 647)

(Ord. No. 213, § 1; Ord. No. 225; Ord. No. 228; Ord. No. 647)

                    
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