173.04 RECORDS INSPECTION AND DESTRUCTION.
   Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon. Such records shall be open during business hours to the inspection of the Administrator and shall be preserved for a period of three (3) years, unless the Administrator in writing consents to their destruction within that period, or by order required that they be kept longer.(Ord. 121-72. Passed 1-8-73.)