Every dealer shall maintain and keep, for a period of three years, all records of motor vehicle fuel used, sold and distributed within the City by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the City. In the event the records are not kept within the State of Oregon, the dealer shall reimburse the City for all travel, lodging, and related expenses incurred in examining the records. The amount of such expenses shall be assessed in addition to the tax imposed hereunder.