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3.01.065 Duty to keep records

It is the duty of every taxpayer to keep and preserve suitable records and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this chapter. It is the duty of every such taxpayer to keep and preserve for a period of three years all invoices of goods and merchandise purchased. All such books, invoices, and other records shall be open for examination and audit at any time by the Finance Director or his duly authorized agent. The taxpayer shall produce all such records, if required by the Finance Director, at the Lakewood Municipal Center, 480 S. Allison Parkway, Lakewood, Colorado 80226-3127. Taxpayers licensed with the city under this chapter, and holding a similar sales tax license in at least four other Colorado municipalities that administer their own sales tax collection, may request a coordinated audit as provided for in the city sales and use tax rules and regulations in this section. (Ord. O-93-26 § 4, 1993; Ord. O-91-61 § 40, 1991; Ord. O-86-104 § 6, 1986).