It shall be the duty of every operator liable for the collection and payment to the County of any tax imposed by the provisions of this chapter to keep and preserve, for a period of three (3) 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 County, which records the Treasurer-Tax Collector shall have the right to inspect at all reasonable times. (§ 11, Ord. 525)