Every person engaged in the business of selling food and beverages prepared for immediate consumption at retail shall keep complete and accurate books and records of all such retail sales according to standards adopted by the State Department of Revenue for retail sales generally. The City Director of Finance or authorized representative may enter the premises of every such person at reasonable times and upon reasonable advance notice to inspect the books and records of such person in order to effectuate the proper administration of the tax imposed by this subchapter, and to ensure compliance with this subchapter. It shall be unlawful and a violation of this subchapter for any person to hinder, interfere with or prevent the City Director of Finance or authorized representative from performing his or her duties hereunder.
(Ord. 3898, passed 9-21-2015) Penalty, see § 35.999