Each person required by this chapter to pay or collect and pay the taxes imposed hereby, shall keep records of receipts, issuance of complimentary tickets, and otherwise, together with ticket stubs or other pertinent documents, in such form as the Tax Commissioner may by regulation require. Such records and other documents shall be open at any time during business hours to the inspection of the Tax Commissioner, and shall be preserved for a period of three years, unless the Commissioner shall in writing consent to their destruction within that period.
(Ord. 226. Passed 11-3-47.)