<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 25-19 Records.">
  <section prefix="§" num="25-19" heading="Records.">
    <para num="(a)" heading="In general.">Every vendor must:<para num="(1)">keep complete and accurate records of all transactions, as necessary or otherwise required by the Director to determine whether taxes due under this Part 2 have been paid; and</para>
      <para num="(2)">make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City.</para>
    </para>
    <para num="(b)" heading="Failure to keep.">If a vendor fails to keep records from which the tax imposed by this Part 2 may be accurately computed, the Director may use criteria developed by surveying other taxpayers of the same type or otherwise, compute the amount of tax due, and this computation is presumed correct.</para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §56A(h)</annotation>
    <annotation type="History">Ord. 99-441</annotation>
    <annotation type="History">Ord. 04-728</annotation>
  </section>
</baltimore-city-law>
