It shall be the duty of every operator liable for the collection and payment to the City of Paris of the tax imposed by this article to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City of Paris. Every operator of a hotel shall at all times keep a standard hotel register, in which shall be inscribed the names of all guests renting or occupying rooms and the number of the room which guest is to occupy, together with the time such room is rented, which records the City of Paris recorder shall have the right to inspect at all reasonable times.