The books, records, and accounts of any person, firm or corporation collecting a tax herein levied, shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the City Clerk and/or the State Auditor, and all such records shall be retained and be available for such inspection for a period of at least six (6) years. (Ord. 1707 § 1 (part), 1992).