Every person who is subject to this tax shall keep and maintain accurate and complete documents, books and records of each transaction or activity subject to this subchapter, from start to completion, including all original source documents. All such books and records shall be kept by the owner and shall, at all reasonable times during normal business hours, be open to inspection, audit or copying by the Mayor or his/her designee.
(Ord. 2019-045, passed 9-30-2019) Penalty, see § 37.999