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Each taxpayer shall keep records reflecting the amount of their gross revenues, and such records shall be open at all reasonable times to the inspection of the city clerk, or duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of a taxpayer who shall fail to make such returns. (Ord. 6790 § 2 (Exh. B), 2020; Ord. 5673 § 2, 2002; Ord. 3679 § 7, 1981. Formerly 5.82.070.)