It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he, she, or it is liable under this part. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the agency, or any duly authorized representative thereof.
Structure Code of Alabama
Section 45-40-244 - Levy of Tax.
Section 45-40-244.01 - Collection of Tax.
Section 45-40-244.02 - Filing of Monthly Report and Payment.
Section 45-40-244.03 - Cash and Credit Business.
Section 45-40-244.04 - Annual Report.
Section 45-40-244.05 - Recordkeeping.
Section 45-40-244.06 - Perjury.
Section 45-40-244.07 - Inspection of Reports or Returns.
Section 45-40-244.08 - Failure to Add Tax to Service Price.
Section 45-40-244.09 - Enforcement.