§ 110.39. Licensees' duty to keep books.

Each person who conducts a business taxed under this article shall keep all records and books necessary to compute his or her tax liability. If a person fails to keep books and records as required, the Tax Collector shall make his or her own determination of that person's tax liability from the information available to him or her. Specifically, a flea market operator shall maintain a daily registration list of all flea market vendors selling or offering goods for sale at the flea market. This registration list shall clearly and legibly show the flea market vendor's name, permanent address and the flea market vendor's statewide flea market vendor's license number. If the flea market vendor is exempt from licensing, the list shall show the reason for exemption and be signed by the flea market vendor and flea market operator. At the time of registration, the flea market operator shall require each flea market vendor to exhibit a valid flea market vendor's license or exemption certificate and retail sales tax license for visual inspection by the flea market operator. Each daily registration list maintained pursuant to this section shall be retained by the flea market operator for no less than two years and shall at all times be made available upon request to the town's Tax Collector and any other law enforcement officer.

(1992 Code, § 11-50; Ord. passed 6-28-1984)