University of Virginia Library

Sec. 11.1-8. Records to be kept by seller.

Each seller shall keep complete records showing all purchases
in the city, which records shall show the price charged against
each purchaser with respect to each purchase, the date thereof,
the date of payment thereof and the amount of tax imposed
hereunder, and such records shall be kept open for inspection by
the duly authorized agents of the city at reasonable times, and the
duly authorized agents of the city shall have the right, power and
authority to make such transcripts thereof during such times as
they may desire. (Code 1959, § 34-4.)