It shall be the duty of every operator liable for the collection and payment to the county of any tax imposed by the provisions of this article to keep and preserve, for a period of three years after the date any the tax is due and payable, all records as may be necessary to determine the amount of the tax as he or she may have been liable for the collection of, and payment to, the county, which records the Tax Administrator shall have the right to inspect at all reasonable times during regular business hours.
(1966 Code, § 17A-12) (Ord. 499, § 12)