Legal Documents of Gatlinburg

Code of Gatlinburg

Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 6 : Hotel/Motel Tax

5-607 : Records.

It shall be the duty of every operator liable for the collection and payment of this tax, to keep and preserve for a period of three (3) years all records necessary to determine the amount of such tax for whose collection and payment to the municipality he may have been liable, which records the director of finance shall have the right to inspect at all reasonable times. (1976 Code, § 6-707)

Date Last Updated: 03/23/2022
Codification Date: 03/01/2000

Officials at Date of Last Codification:

Mayor - Mike Werner

Vice Mayor - Mark McCown

Commissioner - Ryan DeSear

Commissioner - Chad Reagan

Commissioner - Kirby Smith

City Manager - Cindy Cameron Ogle

City Attorney - Ronald E. Sharp