§ 82-192. Records required to be kept by wholesalers.

In order to aid in the administration and enforcement of the provisions of this article, and to collect all of the tax imposed by this article, all wholesale dealers and jobbers in the city are hereby required to keep a record of all sales of tangible personal property made in the city, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the articles purchased and the price at which the article is sold to the purchaser. These records shall be open to inspection of the director of administration or his duly authorized assistants at all reasonable hours.

(City Code 1965, § 21-63)