Each taxpayer shall keep accurate records reflecting the amount of gross income on services and disclosing all information necessary to determine the taxpayer's tax liability under this chapter during each tax base period. Such records shall be kept and maintained for a period of not less than three years. All books, records and other items required to be kept under this section shall be subject to and immediately made available for inspection and audit at any time, with or without notice, at the place where such records are kept, by the city clerk-treasurer or his designee, for the purpose of enforcing the provisions of this taxing chapter. (Ord. 810, § 2, 1983.)