Every retailer maintaining a place of business in this state, every retailer authorized by the Director to collect the tax imposed by this chapter, and every taxpayer required by § 893.06 to pay the tax directly to the Department, shall keep accurate books and records of his or her or its business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability or exemption. All books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the Department.
(Ord. 96-40, passed 10-22-1996)