It shall be 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 necessary to determine the amount of tax that person was obliged to collect and remit to the city. The tax administrator shall have the right to inspect such records at all reasonable times. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.16).