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Form a Business

Books and records.

Municipal Code of Chicago § 3-30-080
in effect
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3-30-080 Books and records. Every person required to pay or remit the tax to the department shall keep accurate and complete books and records of its business or activity, including original source documents, such as purchase orders, invoices and receipts, and other documents listing, summarizing or pertaining to the transactions that gave rise, or may have given rise, to the tax liability or exemption that may be claimed. All such books, records and accounts shall be available for inspection by the department at all reasonable times during business hours of the day. (Added Coun. J. 11-19-03, p. 14216, § 1.2)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606420Fetched: 10/24/2026

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3-30-080 | Corpus