It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by the provisions of this subchapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of any payment to the city, which records the Director of Finance shall have the right to inspect at all reasonable times.
('63 Code, § 8-5.11) (Ord. 30-C.S., passed 1-30-65; tax operative, passed 3-1-65; Am. Ord. 382-C.S., passed 5-17-83)