48-13-53.4
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48-13-53.4.
(a)
Each innkeeper required to make a return and pay any tax under this article
shall keep and preserve:
(1)
Suitable records of the charges taxable under this article; and
(2)
Other books of account which are necessary to determine the amount of tax due.
(b)
All books, invoices, and other records required by this Code section to be kept
shall be open to examination at all reasonable hours by the governing authority
imposing a tax under this article.