1286 - Records to be kept.

§  1286.  Records  to  be  kept.  (a)  Every person liable for any tax  imposed by this article shall keep:    (1) records of every taxicab trip 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;    (2) 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  trips  imposed  by  this article on such person;    (3)  a  true  and  complete  copy  of  every  contract,  agreement, or  arrangement concerning the appointment of an agent;    (4) true and complete copies of any records required to be kept by the  TLC; and    (5) such other records and information as the commissioner may require  to perform his or her duties under this article.    (b) The records required to be kept by this section 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.