*This information is for Model City Tax Code purposes only. The minimum records required for persons having expenditures, costs, purchases and rental or lease or license expenses subject to, or exempt or excluded from, tax by this Chapter are: (a)

*This information is for Model City Tax Code purposes only. The minimum records required for persons having gross income subject to, or exempt or excluded from, tax by this Chapter must show: (a) The gross income of the taxpayer attributable to any

*This information is for Model City Tax Code purposes only. (a) Out-of-City Sales. Any person engaging or continuing in a business who claims out-of-City sales shall maintain and keep accounting records or books indicating separately the gross income