197.13 RECORDS; INSPECTION.
   Every vendor liable for the collection and payment to the City of any tax imposed by this chapter shall keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Finance Director shall have the right to inspect at all reasonable times.
(Ord. 2004-149. Passed 5-27-04.)