Each and every seller shall keep and maintain complete records showing all purchases of public utility services within the corporate limits of the city, which records shall show the charge made against each purchaser, the dates such public utility services were furnished, the date of payment therefor and the amount of tax imposed hereunder; and such records shall be kept open for inspection by the duly authorized agents of the city at reasonable times, and the duly authorized agents of the city shall have the right, power and authority to make, at the expense of the city, such transcripts thereof during such times as they may desire.
(Prior Code, § 749.05)