Compliance with regulations; records.
Charleston, W. Va., City Code § 110-187
in effectSec. 110-187. - Compliance with regulations; records.
A person liable for the tax imposed under this article shall keep the records, render under oath the statements, make returns and comply with the rules and regulations that the city collector may, from time to time, prescribe. The city collector may require such records, statements or returns, upon notice, from any person in order to determine whether he is liable to the tax under this article. The city collector may require preservation of records for not to exceed five years and may, at any time through his authorized agents, inspect all books and accounts of the seller, including banking accounts, which in any way enter into the record of the business out of which the tax imposed in this article arises.
(Code 1975, § 6-150)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTIIIADTA_S110-187COREREFetched: 11/7/2026