Each seller shall keep complete records showing all purchases in the town, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof, the date of payment thereof and the amount of tax imposed hereunder. This record shall be kept open for inspection by the duly authorized agents of the town during regular business hours, and the duly authorized agents of the town shall have the right, power and authority to make transcripts thereof during that time.
(1997 Code, § 62-94) (Ord. passed 1-13-1998; Ord. passed 4-13-1999; Ord. passed 10-10-2000)