A. Every person engaged in business in the town shall keep and preserve for a period of at least three (3) years adequate records of all sales and purchases made by him, and such other books and records as may be necessary to determine the amount of tax he is liable to collect or pay. These records must include the normal books of account maintained by the ordinarily prudent businessperson engaged in such business, together with all bills, receipts, invoices, cash register tapes, or other documents of original entry supporting the entries in the books of accounts together with all schedules or working papers used in connection with the preparation of tax returns.

B. Every person who uses construction equipment inside the town shall keep and preserve for at least three (3) years after the final certificate of occupancy or certificate of completion for such project is issued, records of the time each piece of construction equipment was located inside the town and any sales tax paid on such construction equipment and related materials. (Ord. 30, Series 2021)