Each hotel operator shall keep complete and accurate records of taxable sales and of charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertinent documents in such form as the taxing authority may require. Such records and other documents shall be preserved for a period of not less than three years. Taxing authorities shall have the right to inspect the records of the hotel operator at all reasonable times.
(Passed 4-9-87.)