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All persons subject to the provisions of this Chapter shall keep complete and detailed records of business transactions, including, but not limited to the following; rent collected, daily_sales, sales taxes collected and paid to the state, any and all city, state and federal taxes collected and remitted from cannabis sales, point of sales (POS) system detailed daily sales data base and summary monthly sales reports, receipts, purchases, and other expenditures, detailed general ledger, income statements, cash flow statements, balance sheets, sales journals, cash disbursement journals and ledgers including payroll journals, third -party staffing agency statements, lease agreements, and other reports regarding the number and types of persons employed and/or otherwise engaged in the business, and shall retain all such records for examination by the collector, his or her revenue officers, or duly authorized employees or agents of the City. Such records shall be maintained for the period of the current calendar year, and for a prior period of at least three (3) complete calendar years or from the commencement of business within the city, whichever period is least. In the event such records of any business are not maintained within the city and are not reasonably made available for examination within the city, then such business shall be responsible for the actual travel and lodging cost in connection with the performance of said examination. No person required to keep records under this section shall refuse to allow the collector, his or her revenue officers, or duly authorized employees or agents of the City to examine said records at reasonable times and places. Any person who willfully refuses to allow said examination on demand and at a reasonable time and place as herein provided shall be deemed guilty of a misdemeanor. In addition, such willful refusal shall be cause for suspension and/or revocation of such business' existing Santa Ana Business License as set out in section 21-86 of this Chapter. Section 12. Section 21-80.1 of Article VII of Chapter 21 of the Santa Ana Municipal Code is hereby amended to read in full as follows: Sec. 21-80.1. Same —Audit deficiency; application of penalty and interest; voluntary compliance effect; —Abatement of penalty and interest application; Exception for business license taxes assessed on a monthly basis; audit service fees. In the event that the collector or his or her designated agents, whether through an audit or otherwise, determine that any person has misstated their gross receipts amount, square footage amount, or other criteria upon which their current or prior years' business license tax has been calculated resulting in an underpayment of the tax amount owed, the collector shall separately calculate the deficiency for each distinct license period affected and issue a statement of tax deficiency and add delinquency penalties as applicable to the amount of the tax deficiency in accordance with Section 21-25, subsection (a) and Section 21-83, subsection (a), together with interest as 22 11 A-48