It shall be the duty of every operator liable for the collection and payment to the village of any tax imposed by this subchapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax as he or she may have been liable for the collection of and payment to the village, which records the Fiscal Officer shall have the right to inspect at all reasonable times.
(Ord. 13, 1990, passed 9-10-1990; Am. Ord. 18, 2004, passed 12-9-2004) Penalty, see § 37.99