It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of three years, such suitable records as may be necessary to determine the amount of the tax as he or she may have been liable for the collection of and payment to the city, which records the tax collector shall have the right to inspect at all reasonable times. (Ord. 4536 § 1, 2008; prior code § 6.12.070)