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Duty to keep books.

Charlotte City Code § 13-37
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Sec. 13-37. - Duty to keep books. Each person who conducts a business taxed under this article, whose license is based on gross sales/receipts, shall keep all records and books necessary to compute his tax liability. If a person fails to keep books and records as required, the collector shall make his own determination of that person's tax liability from the information available to him. (Code 1985, § 13-26; Ord. No. 8194, § 3, 12-19-2016; Ord. No. 8195, § 1, 12-21-2016)
Source: City of Charlotte, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/charlotte/codes/code_of_ordinances?nodeId=PTIICOOR_CH13LI_ARTIIBUOCLI_DIV1GE_S13-37DUKEBOFetched: 10/27/2026

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13-37 | Corpus