Every wireless carrier and every billed subscriber shall keep accurate and complete books and records of each transaction or activity which requires the person to collect and remit or to pay the fee imposed by this chapter, including all original source documents. All such books and records shall, at all reasonable times during business hours of the day, be open to inspection by the department.
(Added Coun. J. 11-7-96, p. 32073, § 1.2; Amend Coun. J. 11-13-96, p. 34040, § 1.2)