It shall be the duty of any person collecting a tax levied in this chapter to keep an accurate set of books, records, and accounts as to the gross income receipted, the gross income subject to the collection of admissions tax and the amount of admissions tax collected. The books, records and accounts of any person collecting a tax levied in this chapter shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Finance Director or his designee. (Ord. 1146, 1984)