A. Every operator shall keep and preserve, for a period of three years, those records, receipts, invoices, registration cards, daily summary sheets and other pertinent papers 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 city, in such form as the tax administrator may require.
B. The tax administrator, or any person authorized in writing by the tax administrator may examine the books, papers, records, registration cards or other pertinent papers of any operator and may investigate the character of the business of the operator in order to verify the accuracy of the return made, or, if no return has been made by the operator, to ascertain and determine the amount required to be paid. (Ord. 189 § 1, 1999: Ord. 12 § 13, 1989)