Every retail alcoholic beverage dealer or wholesale alcoholic beverage dealer required to collect and remit the tax imposed by this chapter shall maintain complete and accurate books, records and accounts showing the gross receipts for the sale of alcoholic beverages in original packages and the taxes collected from the purchaser thereof, which books, records and accounts shall be available in the city for examination and audit by the City Collector or his or her duly authorized agents or employees upon reasonable notice during customary business hours.
(Ord. 88-04, passed 4-12-1988)