Each and every seller shall keep and maintain complete records showing all purchases of public utility service within the corporate limits of this City, which records shall show the charge made against each purchaser, the dates such public utility service was furnished, the date of payment therefor and the amount of tax imposed hereunder. Such records shall be kept open for inspection by the duly authorized agents of this City at reasonable times, and the duly authorized agents of this City shall have the right, power and authority to make, at the expense of this City, such transcripts thereof during such times as they may desire.
(1967 Code §11-61)