Except as may be provided by the director by regulation, every owner or operator required
to collect and remit admission taxes shall keep and preserve, for a period of two
years, such records as are necessary to enable the director to determine the amount
of taxes such owner or operator was responsible for collecting and remitting to the
city. The director shall have the right to inspect such records at all reasonable
times and to make copies of all or any parts thereof. (Ord. No. 4395, 5/2/05, Sec.
1)