Each and every seller shall keep records showing all purchases of local telephone
service in the county. These records must show the dates of bills for local telephone
service and the amount of tax appearing on each bill. These records shall be kept
at the seller's offices for a period of three years for inspection by the duly authorized
agents of the county at reasonable times during normal business hours. The duly authorized
agents of the county shall have the right, power, and authority to make copies thereof.
(Code 1988, § 13-243)
