It is the duty of every person required to pay or collect and remit to the City any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax for which such person may have been liable for the remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at all reasonable times.
(Ord. 1888, (part), 2001; Ord. 1534,(part), 1990)