§ 3.32.070. Records.

(a)

It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from the taxable gambling activity which said taxpayer is conducting which shall be preserved by the taxpayer and shall accurately reflect the gross revenue from which can be determined amounts payable under this chapter and from which information required to be provided in the tax return can be verified.

(b)

Every taxpayer is required to keep such books and records always open and available for examination within the city of Arlington upon demand at all reasonable times by the finance director or an agent authorized by the finance director to conduct the investigation.

(c)

A taxpayer who does not keep the required books and records in the city must either produce records upon demand by the department or bear the cost of examination by the department at the place where the records are kept. This includes any records the department determines necessary, in the exercise of reasonable discretion, to fulfill its auditing function. Costs include transportation, food and lodging and any other incidental expenses determined by the department. The taxpayer must, upon demand, advance costs as estimated by the department, subject to adjustment upon completion of the examination.

(Ord. 1402 §9, 2006: Ord. 672 §8, 1975).

(Ord. No. 1478, § 11, 11-16-2009)