§ 10-192.08. Records.

(a)

Every vendor shall keep all invoices and other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years after the close of the calendar year. Such records and other documents of vendors shall be open at all times during regular business hours for inspection or examination by the Director or other duly authorized representatives, agents, or employees of the County.

(b)

When any vendor fails to keep records or data from which the tax imposed under Section 10-192.03 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on the estimates of the amount of telecommunications service provided. Such determinations by the Director shall be presumed valid.

(CB-37-2002)