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It shall be the duty of every retailer liable for the collection and payment to the City of any tax imposed by this Subchapter to keep and preserve, for a period of four (4) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the City Treasurer shall have the right to inspect at all reasonable times.
('65 Code, § 33A-9) (Ord. No. CS-520 § 10)