3-28-090  Maintaining books and records.
   Every retailer subject to city tax enforcement, every retailer that voluntarily collects the tax imposed by this chapter and every purchaser that is required by Section 3-28-060 of this chapter to pay the tax directly to the city department shall retain accurate books and records of each transaction or activity that gave rise, or may have given rise, to any tax liability or exemption under this chapter. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the city department.
(Added Coun. J. 11-10-94, p. 59125)