ADMINISTRATION
§ 110.46  RECORDS TO BE KEPT BY EMPLOYERS AND LICENSE PAYERS.

Employers and others subject to the license fee under this chapter are required to keep records as will enable the filing of true and accurate returns, whether of fees withheld at source or of fees payable upon earnings or net profits, or both, and the records are to be preserved to enable the Director of Finance to verify the correctness of the return filed.

Ord. 220.23, passed 11-18-97)  Penalty, see § 110.99

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