(A) Each seller shall keep complete records showing all purchases in the county, which records shall show the price charged against each purchaser with respect to each purchase, the date thereof and the date of payment thereof and the amount of tax imposed hereunder.
(B) Such records shall be kept open for inspection by the duly authorized agents of the county at reasonable times, and the duly authorized agents of the county shall have the right, power and authority to make transcripts thereof during such times as they may desire.
(Ord. passed 8-11-1980; Am. Ord. passed 5-14-2013)