(1) All of the books and other business records of the outlet shall be available for inspection and audit by the commission or its authorized representative during business hours and at all other reasonable times.

(2) Bond for Excise Tax. The excise tax together with reports on forms to be supplied by the commission, shall be remitted to the commission on a monthly basis unless otherwise specified in writing by the commission. The licensee shall furnish a satisfactory bond to the commission in an amount to be specified by the commission guaranteeing his or her payment of excise taxes. [Ord. Liquor and Beer Ordinance § 502.]