A. Every retailer shall maintain and keep within the State, for a period of three (3) years, a true record of motor vehicle fuel received, of the price thereof and the name of the person supplying the same, together with delivery tickets, invoices and such other records as the Tax Commission may require.
B. Such records shall be subject to inspection by the Tax Commission or its duly authorized agents at all times within business hours. (Ord. 60 Art. VIII(B), 1976)