(a) Each hotel operator shall keep complete and accurate records of taxable sales and charges, together with a record of the tax collected thereon. Such records and documents shall be kept and maintained for a period of three years unless the hotel operator is notified by the town that they be kept for a longer period.
(b) The tax imposed by this article shall be due and payable in monthly installments on the tenth day of the month for all taxes collected from consumers in the preceding calendar month. The remittance of such taxes shall be accompanied by a return, in a form and containing such information as the Recorder may, by rule or regulation, require.
(Ord. passed 9-10-1985)