Chapter 23A. UNIFORM TRANSIENT OCCUPANCY TAX*

§ 23A-12. Records to be kept for three years.

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It shall be the duty of every operator liable for the collection and payment to the county of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the county, which records the tax collector shall have the right to inspect at all reasonable times.

(Ord. No. 915)

                    
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