It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from bingo, raffles or amusement games or the amount of the gross income of the business in which punch boards and pull tabs are displayed, whichever activity is taxable pursuant to this chapter. (Ord. 1023-84 § 8, 1984.)