It shall be the duty of every operator liable for the collection and payment of the City of any tax imposed by this chapter to keep and preserve, for a period of three yeas, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Administrator shall have the right to inspect at all reasonable times. (Ord. 98-1905. Passed 9-1-98.)