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The books, records, and accounts of any person, pertaining to the amount of any admission charges, admission tax, interest or penalty payable shall be at all reasonable times subject to examination and audit by the City Clerk, Finance Director, and/or State Auditor in accordance with and to the extent authorized by applicable law. All such records shall be retained and be available for such inspection for a period of at least six years. (Ord. 80-98 § 1)