Each ski area operator shall keep and preserve suitable records of all sales of taxable lift tickets sold, and such other books or accounts as may be necessary to determine the amount of tax for the collection or remittance of which the ski area operator is liable and responsible hereunder. It is the duty of each ski area operator to keep and preserve all such books, invoices, and other records for a period of three (3) years following the date the taxes were due to the town. Such items shall be open for investigation by the finance director. When a ski area operator fails or refuses to file a return the tax may be assessed by the finance director and collected without regard to the statute of limitations. (Ord. 30, Series 2021)