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§ 3-32-110 — Maintaining books and records

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-32-110

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3-32-110 Maintaining books and records.

Every lessor and lessee shall retain for at least five years accurate books and records of each transaction or activity requiring that person to collect and remit or to pay the tax imposed by this chapter, including all original source documents. All such books and records shall be kept in the English language and, at all reasonable times during business hours of the day, shall be open to inspection by the department. (Added Coun. J. 12-15-92, p. 27387)

§ 3-32-110 — Maintaining books and records | Chicago, IL — Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) | Corpus