Sec. 10-205.02. Records

Every vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), shall keep all invoices, bills of lading or such other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years. Such records and other documents of vendors shall be open at all times during regular business hours for inspection and examination by the Director or other duly authorized representatives, agents, or employees of the County.

When any vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), fails to keep records or provide data from which the tax imposed by Section 10-205.01 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on estimates of the amount of fuel or energy used or consumed. Such determinations by the Director shall be presumed valid.