Each hotel operator shall keep complete and accurate records of taxable sales and charges, together with a record of the tax collected thereon, and shall keep all invoices and other pertintent 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 a right to inspect the records of the hotel operator at all reasonable times.
(1960 Code 5-512)