It is the duty of every person required to collect and remit to the City any tax imposed by this chapter to keep and preserve for a period of three years all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and remittance to the City Finance Officer, which records the City Finance Officer shall have the right to inspect at all reasonable times. (Ord. 1288 § 1, 1970; prior code § 30.512).