It shall be the duty of every operator liable for the collection and remittance to the Town of any tax imposed by this Chapter to keep and preserve, in the Town, for a period of three (3) years, records in such form as the Tax Administrator may require to determine the amount of such tax. The Tax Administrator shall have the right to inspect such records at all reasonable times and may subpoena the records of any operator who refuses to make them available for examination. (Ord. 94, 8-20-1998)