Every owner of a watercraft or operator of a boat storage rack facility liable for the payment to the City of any tax imposed by this chapter shall keep and preserve, for a period of three years, all records if any, as may be necessary to determine the amount of tax as he may have been liable for payment to the City, which records the Finance Director shall have the right to inspect at all reasonable times.
(Ord. 05-107. Passed 6-27-05.)