Ordinance 1966-356 - Laserfiche WebLink

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16-2. The officials charged with the custody of such returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the Treasurer in an action under the provisions of this Ordinance to which he is a party, or on behalf of any party to an action or proceeding under the provisions of this article or to punish a violater thereof when the report of facts shown by such report is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of said returns, or of the facts shown thereby, as are pertinent to the action or proceeding and no more. 16-3. Nothing contained in this Ordinance shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, nor to prohibit the inspection by the City Attorney of the City or any other legal representative of the City of the report or return of any person who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding is contemplated or has been instituted under this Ordinance. 16-4. Reports and returns shall be preserved for three years and thereafter until the Treasurer orders them destroyed. SECTION 17. DUTY TO KEEP BOOKS AND RECORDS. It shall be the duty of every person engaged or continuing in business in the City, for the transaction of which a license is required hereunder, to keep and preserve suitable records of all sales made by him, and such other - 11 -