(A) Each motor fuel retailer shall register with the city on forms provided by the City Clerk. 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.
(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 gasoline dealers from which each of the purchases was made.
(Ord. 12-11, passed 7-31-2011)