A. Every lessor subject to the tax imposed herein shall keep accurate and complete books and records of his leasing business which will include invoices, rental agreements, annual inventories of motor vehicles available for rental and other pertinent papers and documents. All such books and records which are required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.
B. It shall be presumed that all leases of motor vehicles are subject to tax under this chapter until the contrary is established. The burden of proving that a lease is not taxable hereunder shall be upon the lessor.
(Prior code § 200.7-4; Added Coun. J. 12-7-84, p. 11501)