(A) Each person required to pay the tax provided for hereunder shall, either personally or through his authorized agents, maintain complete books and records covering the operation of the amusement so taxed, indicating therein all receipts from the operation of said business, as herein defined. Such books and records shall be maintained on the premises wherein the amusement is so located and shall be subject to inspection by the city or its authorized agents at all reasonable times.
(B) Upon completion of any final audit, the books and records so maintained may be removed from the corporate limits of the city prior to the expiration of the six (6) month period provided for hereinabove, with the prior written approval of the city administrator. (Ord. 0-67-92, 12-21-1992)