The owner and the operator of each prepared food facility and each alcoholic liquor facility within the City shall jointly and severally have the duty to maintain complete and accurate books, records, and accounts showing the gross receipts for sales of prepared food and alcoholic liquor and the taxes collected each day, which shall be made available to the city for examination and for audit by the city upon reasonable notice and during customary business hours.
(Prior Code, Art. 31, § 31.4)