(A) It shall be the duty of every operator for the collection and payment to the city of any raft rental tax imposed by this chapter to keep and preserve all records as are required by law for a period of three years.
(B) The city, for the purposes of determining the correctness of any raft rental tax return, or for the purpose of estimating taxes due, may examine, or may cause to be examined by an agent or representative designed for that purpose, any books, papers, records or memoranda bearing upon the matter of the raft rental tax return.
(Ord. 147, passed 5-2-1996)