Chapter 75 FINANCE AND TAXATION.
75-40 MOTEL EXCISE TAX FOR TRANSIENTS - RECORDS
It
shall be the duty of every operator liable for the collection
and remittance of the taxes imposed herein to keep and preserve for a
period of
two (2) years records showing all purchases taxable under this Article,
including the room rental charged to the transient, the date thereof,
and the
motel excise taxes for transients collected thereon. The
Treasurer shall
have the power to examine such records at reasonable times without
interference
by the operator for the purpose of administering and enforcing the
provisions
of this Article, and to make copies of all and any parts thereof.