§ 25-6. Records.
Every person who leases, licenses, or sells telecommunications lines subject to the tax imposed by the Part 1 must:
(1) keep complete and accurate records of all transactions involving those telecommunications lines, as necessary or otherwise required by the Director of Finance to determine whether taxes due under this Part 1 have been paid; and
(2) make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City.