A. Every seller, or in the case of raw fish products, every buyer, engaged in activity subject to this chapter shall keep and preserve suitable records of all sales made by him and such other books or accounts as may be necessary to determine the amount of tax which he is obliged to collect. Every seller or in the case of raw seafood products, every buyer, shall preserve suitable records of sales for a period of three years from the date of the return reporting such sales, and shall preserve for a period of three years all invoices of goods, and merchandise purchased for resale, and all such other books, invoices, and records as may be necessary to accurately determine the amount of taxes which the seller was obliged to collect under this chapter or, in the case of buyers of raw seafood products, which the buyer was obliged to pay under this chapter.
B. For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax collected or which should have been collected by any seller, or paid by a buyer of raw fish products, the mayor may hold investigations and hearings concerning any matters covered by this chapter and may examine any relevant books, papers, records, or memoranda of any seller and may require the attendance of any seller or buyer, or any officer or employee of a seller or buyer at the hearing.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981)