Section 1286. Records to be kept

Every person required to pay any tax
  imposed by this article shall keep records of every ride originating  in
  the  city and of all amounts paid, charged or due thereon and of the tax
  payable thereon, in such form as the  commissioner  may  require.  Every
  such  person shall also keep a true and complete copy of every contract,
  agreement, or arrangement concerning the lease, rental,  or  license  to
  use a taxicab for which the person is required to remit the tax on rides
  imposed  by this article on such person. Such records shall be available
  for  inspection  and  examination  at  any  time  upon  demand  by   the
  commissioner or the commissioner's duly authorized agent or employee and
  shall  be  preserved  for  a  period  of  three  years,  except that the
  commissioner may consent to their destruction within that period or  may
  require  that  they  be kept longer. Such records may be kept within the
  meaning  of  this  section  when   reproduced   on   any   photographic,
  photostatic,  microfilm,  micro-card,  miniature  photographic  or other
  process which actually reproduces the original record. If those  records
  are  maintained in an electronic format, they must be made available and
  accessible to the commissioner in electronic format.
    * NB Effective November 1, 2009