3-1-311: RECORDS:
It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by the provisions of this article to keep and preserve, for a period of three (3) years thereafter, all records pertaining to the amount of such tax for which such operator is liable. The director of finance administration shall have the right to inspect such records at all reasonable times. (1962 Code § 8-3)