Every owner of a coin operated amusement device taxable under this chapter shall keep such records of such owner’s business and in such form as the Commissioner may by regulation require. Such records shall be offered for inspection and examination at any time upon demand by the Commissioner, or the Commissioner’s duly authorized agent or employee, and shall be preserved for a period of three (3) years, except that the Commissioner may consent to their destruction within that period or may require that they be kept longer.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)