185.07 RECORDS, INSPECTION, DESTRUCTION.
   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, and such other pertinent documents. If the operator furnished lodging not subject to the tax, the operator's records shall show the identity of the transient guest, if the sale was not exempted by reason of such identity, or the nature of the transaction if exempted for any other reason. Such records and other documents shall be open during business hours for inspection by the Director of Finance, or his agents, and shall be preserved for a period of four (4) years, unless the Director of Finance, in writing, consents to their destruction within that period, or by any order requesting that such records be kept for a longer period of time.
(1969 Code 109.07)