(A) Each retail motor vehicle fuel dealer shall register with the city on forms provided by the city no later than May 1, 2016, or within thirty (30) days after the commencement of such business, whichever is later.
(B) Every retail motor vehicle fuel dealer required to collect and remit the tax imposed herein shall keep accurate and complete books and records, including the maintenance of all invoices and other source documents, including the gross receipts for the sale of motor vehicle fuel and the taxes collected from the purchaser thereof. All books and records shall be subject to inspection by the city and its duly authorized agents and employees, at all times during business hours of the day. (Ord. 0-10-16, 3-21-2016)