It shall be the duty of every person required to collect and remit to the city any tax imposed by this subchapter to keep and preserve, for the period of three years, all records as may be necessary to determine the amount of such tax as may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at all reasonable times.
('83 Code, § 3.32.180) (Ord. 908, passed - -85)