It shall be the duty of every lessor who is renting pre-recorded videos to keep accurate and complete books and records to which the Director of Revenue shall, at all times, have full access. These books and records will cover the rental of pre-recorded videos, as taxed under this chapter, and all receipts from the operation of the business. All books and records required by this section shall be retained for at least four years after the end of the calendar year in which they are created.
(Ord. 93-65, passed 11-23-1993; Ord. 04-08, passed 3-23-2004)