It shall be the duty of every person required to collect and remit to the city any fee imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the mount of the fee as he or she may have been liable for the collection of and remittance to the Fee Administrator, which records the Fee Administrator shall have the right to inspect at all reasonable times.
('61 Code, § 23B.31) (Ord. 920, passed - - ) Penalty, see § 53.99