Each taxpayer shall keep records reflecting the amount of his gross operating revenues, and such records shall be open at all reasonable times to the inspection of the city treasurer, or duly authorized persons, for verification of the tax returns or for the fixing of the tax of a taxpayer who fails to make such returns. Such record shall be maintained and available for inspection for three (3) years after the due date of any applicable tax. (Ord. 958, 7-9-2014)