All individuals and entities having a city business license are required by law to keep records that clearly show all transactions subject to City business licenses and taxes. This includes, but is not limited to, records showing:
Failure to keep proper records and make the available upon the City’s request constitutes a misdemeanor offense for which the City may issue a citation for observed violations. You are strongly encouraged to consult with your advisors about the law’s requirements or contact the City for more information. Retail businesses receiving primarily cash are especially encouraged to establish proper record-keeping procedures to avoid City penalties.