Every person maintaining a place of business in this State who delivers electricity to a purchaser and every taxpayer required to pay the tax imposed by this chapter, shall keep and maintain accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this chapter. Those books and records shall be subject to and available for inspection at all times during business hours of the day.
(Ord. 5811, 6-5-23)