Every soft drink supplier, and every retail seller required to pay directly to the city department the tax imposed by Section 3-45-060 of this chapter, shall keep accurate books and records of its business, including all invoices and other source documents denoting the transactions 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 reasonable times during business hours of the day, shall be open to inspection by the city department.
(Added Coun. J. 12-15-93, p. 43839)