185.10 RECORDS.
   (a)   It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve such records or receipts, issuance of complimentary tickets, and otherwise, together with the ticket stubs and other pertinent documents in such form as the Director of Finance may require. If the operator furnishes admissions not subject to the tax, the operator's records shall show the nature of the transaction.
   (b)   All such records and other documents shall be open during business hours to the inspection of the Director of Finance and shall be preserved for a period of four years, unless the Director of Finance consents in writing to their destruction within that period, or by order requires that they be kept longer.
(Ord. 07-161. Passed 6-20-07.)