Each motor fuel retailer shall register with the city on forms provided by the director of finance and administrative services. Each motor fuel retailer shall have the duty to maintain complete and accurate books, records and accounts showing the gross receipts for the sale of motor fuel and the taxes collected from the purchaser thereof, which shall be available in the city for examination and for audit by the city upon reasonable notice during customary business hours. (Ord. M-19-13, 10-7-2013)