Each taxpayer shall keep records reflecting the amount of the gross operating revenues, and such records shall be open at all reasonable times to the inspection of the Director of Finance, or his duly authorized designate, for verification of said tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns on a timely basis. [Ord. 3560 § 31, 2002; Ord. 3432 § 1, 2000; Ord. 2300 § 8, 1981; Code 1970 § 5.32.080.]