Lockport, City |
Code of Ordinances |
Part II. General Legislation |
Chapter 166. Taxation |
Article I. Utility Tax |
§ 166-3. Records.
Latest version.
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Every utility subject to tax under this article shall keep such records of its business and in such form as the City Treasurer may require, and such records shall be preserved for a period of three years, except that the City Treasurer may consent to their destruction within that period or may require that they be kept longer.