It shall be the duty of every dealer to make a report and pay any tax under this article,
to keep and preserve suitable records of the sales or purchases or sales of service,
as the case may be, taxable under this article and such other books of account as
may be necessary to determine the amount of tax due hereunder, and other information
as may be required by the treasurer, and it shall be the duty of every such dealer
moreover, to keep and preserve, for a period of three (3) years, all invoices and
other records of goods, wares, and merchandise or other subjects of taxation under
this article; and all such books, invoices, and other records shall be open to examination
at all reasonable hours, by the treasurer or any of his duly authorized agents.
(Ord. No. 173, § 7.01, 11-10-78)
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