(A) Every retail gasoline dealer shall keep complete and accurate records, including a daily sheet showing the gross gallons of motor fuel sold for each day, and the amount of motor fuel tax collected on each day.
(B) Every bulk user shall keep complete and accurate records of purchases of motor fuel, including the dates of purchases, the gross gallons purchased on each of the dates, and the names and addresses of the retail gasoline dealers from whom each of the purchases were made.
(C) For the purpose of administering and enforcing this subchapter, the Finance Department shall have the right to inspect all books, records and reports of retail gasoline dealers and bulk users during their normal business hours.
(1990 Code, § 27-65) (Ord. 06-3114, passed 2-6-2006)