(a) Requirement. Each taxpayer shall keep complete and accurate records of all payments and receipts for a taxable service or commodity and the tax collected and all invoices and such other pertinent records and documents as are necessary to determine the amount of tax due.
(b) Availability. Except as otherwise provided for owners or operators of short-term residential rentals, records and other documents shall be available at all times during normal business hours for inspection and examination by the Controller, the collecting authority, or the duly authorized representative, agent, or employee of the Controller or collecting authority.
(c) Failure to keep records. If a taxpayer fails to keep records from which a tax imposed by this subtitle may be accurately computed, the Controller or collecting authority may make use of a factor developed by surveying other taxpayers of the same type or otherwise compute the amount of tax due. There is a rebuttable presumption that the computation is correct.
(1985 Code, Art. 6, § 7-402) (Bill No. 88-19)