Every person required by section 3-4-9-3 of this chapter, to collect the tax imposed by subsection 3-4-9-2(A) of this chapter, and each purchaser required by subsection 3-4-9-4(D) of this chapter to file a purchaser's tax return shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section 3-4-9. The books and records shall be subject to and available for inspection at all times during business hours of the day. (Ord. 0-14-98, 8-17-1998)