A vendor shall maintain adequate records of facilities subject to the occupancy tax and of proceeds received for the use thereof. The records shall be maintained in the city, shall be open to the inspection of the city during reasonable hours, and shall be retained for 3 years.
(1981 Code, § 26-95) (Ord. 597, passed 3-9-1971) Penalty, see § 114.99
Statutory reference:
Authority for above section, see NMSA § 3-38-20B