Every retailer maintaining a place of business in this State, every retailer authorized by the Director to collect the tax imposed by this Chapter and every taxpayer required by Section 13-1-7 of this Chapter to pay the tax directly to the Department shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that give rise, or may have given rise, to any tax liability or exemption. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the Department. (Ord. 93-20, 8-10-93)