It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax as he/she/it may have been liable for the collection of and payment to the City, which records the Treasurer shall have the right to inspect at all reasonable times. (Ord. 60-93. Passed 8-17-93.)