(a) Every seller and dispenser of aviation fuel into aircraft at the airport shall keep and preserve records of all such sales or deliveries and such other books or accounts as may be necessary for the borough revenue collector to determine the fees payable under this section.

(b) All such records, accounts, and books, including but not limited to invoices and delivery receipts, shall be kept in the offices of the seller and dispenser at places within the borough, and shall be kept and preserved for a period of two years.

(c) All such records, books, accounts, invoices, delivery receipts, and any other records pertaining thereto may be examined and audited by the borough revenue collector, or his or her designee, at any reasonable time. [Ord. No. 1501, §4, 12-1-08; Ord. No. 1480, §1, 5-5-08; Ord. No. 1370A, §1, 10-3-05; Ord. No. 1350S, §1, 5-2-05; Ord. No. 1317A, §2, 8-16-04; Ord. No. 1200, §1, 12-3-01; Ord. No. 894, §1, 12-7-92. Code 1974 §15.11.060(f).]