§ 4.68.130. Recordkeeping requirements.

A.

Every service supplier required to collect and remit to the director any tax imposed by this chapter and every master meter user required under Section 4.68.100 to remit taxes collected from service users in excess of those taxes paid to service providers shall keep and preserve, for a period of three years from the due date of remittance, all records as may be necessary to determine the amount of any tax such service supplier, service user or master meter user may have collected or been required to remit.

B.

All such records shall be made available for inspection, audit or copying by the city's authorized representatives at any time during regular business hours upon written request by such representatives.

(Prior code § 17013; Ord. 22833.)