Each operator shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices, bills and other pertinent documents. If the operator furnishes lodging not subject to the tax, the operator's records shall contain a copy of the certificate of exemption required by Section 183.03. Such records and other documents shall be open during business hours to the inspection of the Tax Commissioner and shall be preserved for a period of four years, unless the Tax Commissioner, in writing, consents to their destruction within that period.
(Ord. 4570. Passed 9-17-85.)