1965 Ordinances - Laserfiche WebLink

Home Browse Search

which is based on actual or probable purchases or sales, actual or probable conmissions, gross receipts from a business or profession, contracts or orders accepted or graded in any other way, shall, where such tax is based on actual or probable purchases or sales, keep all invoices and a record of al.1 purchases and froM whom made, a record of all sales and where otherwise based, keep a record of all commissions, gross receipts, and contracts or orders accepted,.from whom received and with whom made'~ and the report of such purchases, sales, commissions, receipts, contracts or orders accepted, required to be made for the com- putation of said license tax, shall be taken from such invoices and records and general books'of account. All such invoices and records and general books of account shall. be open to inspection and examination on the premises of the business, employment or profession by the Director of Finance, Commissioner of the Revenue, License £nspector or any assistant license inspector, or any other officer of the City of Portsmouth charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail'or refuse to keep such invoices and records as above provided shall be assessed with and pay a penalty ,of $25.00, in addition to the license tax imposed. Section 13. Fine for Failing to File Statement Required and for Making False Statement: . in jail not more than six months, or both, or jury. · Any person subject to the payment of a license tax required under this ordinance, who shall fail or refuse to file the statement or statements required by this ordinance, or who shall make any false state- ment in the affidavit required by this ordinance, shall upon conviction thereof be fined not less than $S0.00 nor more then $500.00 or confined in the discretion of the court Section 14. Production of Records and Fine and Penalty for Failure to Produce: Should the Commissioner of the Revenue, License Inspector, or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes, have reason to believe, in any case~ that the amonnt of actual or probable purchases~ or sales, or actual or probable commissions, or the gross or net receipts from any business or profession, or any other matters that may be pertinent to the assessment of such license tax~ have been incorrectly reported or returned~ he shall make a report thereof to the Director of Finance. Thereupon~ or in any cas~ in which the Director of Finance shall deem it advisable, said Director of Finance shall investiga~.e and ascertain whether such person has made a correc~ return~ and to that end~ the said Director of Finance · his agent before him to summon' such pers.on or of his