N.Y.C. Admin. Code § 20-516: § 20-516 Records.

Every person licensed to engage in towing shall maintain records, ledgers, receipts, bills and such other written records as the commissioner may prescribe by regulation in electronic format. Such records shall be made available for inspection by the commissioner at his or her request at either the licensee's place of business or at the offices of the department for a period of five years.