Every service and/or communications provider, wholesale and/or retail distributor required to collect and remit the tax imposed herein shall keep accurate and complete books and records of his or her business of selling mobile telecommunications and/or cellular devices and data plans, including the maintenance of all invoices and other source documents. Every service and/or communications provider, wholesale and/or retail distributor of mobile telecommunications and/or cellular devices and their respective data plans; shall keep accurate and complete books and records of his or her sales, purchases and payments for use and continued service of cellular service and data plans, text and/or instant messages in the city.
(Ord. 13-O-2058, passed 6-19-2013)