Every distributor and every retail dealer required to collect and remit the tax imposed herein shall keep accurate and complete books and records of his or her business of selling vehicle fuel, including the maintenance of all invoices and other source documents. Every purchaser or user required to register with the city because of the purchaser’s or user’s frequently recurring direct tax liability shall keep accurate and complete books and records of his or her purchases and uses of vehicle fuel in the city, including the maintenance of all invoices and other source documents. The books and records required by this section shall be kept in the English language and shall be subject to inspection by the Director of Revenue or his or her duly authorized agents or employees at all times during business hours of the day.
(Ord. 93-48, passed 9-14-1993)