Every retail establishment required to collect the fee imposed pursuant to this chapter shall keep accurate books and records of its business, including original source documents and books of entry denoting the transaction that gave rise, or may have given rise, to the fee being imposed. Each retail establishment must preserve for three (3) years all records necessary to determine the amount of the fee due under this section. All such books and records shall be subject to and available for inspection by the Director during regular business hours. (Ord. 19-O-75, 9-17-2019)