It is the duty of every taxpayer to keep and preserve suitable records and such other books or accounts as may be necessary to determine the amount of tax for the collection of which such taxpayer is liable under this chapter. It is the duty of every such taxpayer to keep and preserve for a period of three years all invoices of goods and merchandise purchased. All such books, invoices and other records shall be open for examination and audit at any time by the Finance Director or duly authorized agent.
(Ord. 45(1991) § 1)