§ 5.71.140  RECORDS.
   It shall be the duty of every person required to collect and remit to the city any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and remittance to the Director of Finance, which records the Director of Finance shall have the right to inspect at all reasonable times.
('86 Code, § 5.71.140) (Ord. 3928, passed  - - )  Penalty, see § 1.12.010