185.10  RECORDS.
   It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three years, all records that may be necessary to determine the amount of tax that he may have been liable for the collection of and payment to the City, which records the Treasurer shall have the right to inspect at all reasonable times.
(1993 Code 98.39)