3.46.050 – Records

  1. Every person engaged in the business of operating a lumberyard within the City shall keep books and records for a period of at least twenty-four (24) months, unless otherwise authorized by the City, which at a minimum shall include a daily sheet showing:
    1. The amount of taxable receipts for the sale of lumber distributed from the lumberyard within the twenty-four month period;
    2. The actual tax receipts or legible copies thereof collected for the dates in question.
  2. The Mayor or the Mayor’s designee shall at all reasonable times have full access to such books and records.  Such records to be kept or stored at a location within the City.
  3. Any financial records submitted pursuant to this Chapter or any rule and regulation promulgated thereunder shall not be available for public inspection to the extent permitted by law.
(2005-M-14: § 1; 2004-M-80: § 1)