It is the duty of each taxpayer taxed under this Chapter to keep and enter into a proper book or set of books or records an account which shall accurately reflect the amount of its gross income derived from activities within the city, which account shall always be open at the principal place of business of the taxpayer to the inspection of the city finance director, or his or her duly authorized agent, and from which verification of the return made by the taxpayer may be made. The records shall be preserved for a period of three years.

The returns made pursuant to this Chapter shall not be made public nor shall they be subject to inspection of any person except the mayor, city attorney, city finance director, or his or her authorized agent, and members of the City Council. (Ord. 92-7 §9, 1992; Ord. A-657B §11, 1966. Formerly 6.02.110).