§ 37.28. Maintaining books and records.

Every retailer maintaining a place of business in this State, every retailer authorized by the Finance Director to collect the tax imposed by Section 37.22 and every taxpayer required by Section 37.25 to pay the tax directly to the City Treasurer shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that give rise, or may have given rise, to any tax liability or exemption. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the Finance Director or her designee.

(Ord. 13-99 § 1 (part))