(A) Every dealer and subdealer shall maintain and keep, for the period of three years, all records of motor vehicle fuel used, sold and distributed within the city by the dealer or subdealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the city.
(B) In the event the records are not kept within the state, the dealer or subdealer shall reimburse the city for all travel, lodging and related expenses incurred by the city in examining the records. The amount of these expenses shall be additional tax imposed hereunder.
(Prior Code, § 35.072) (Ord. 1014, passed 7-19-1982)