Every person required by Section 885.03 to collect the tax imposed by Section 885.02(a), and each purchaser required by Section 885.04(d) to file a purchaser's tax return, shall keep accurate books and records of the person's 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. The books and records shall be subject to and available for inspection at all times during normal business hours.
(Ord. 992. Passed 9-14-98.)