Legal Documents of Pittman Center

Code of Pittman Center

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 3 Hotel/Motel Tax » § 5-307 Records.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Pittman Center
Title 5 : Municipal Finance and Taxation
Chapter 3 : Hotel/Motel Tax

5-307 : Records.

It is the duty of every operator liable for the collection and payment to the municipality of any tax imposed by this chapter to keep and preserve for a period of three (3) years all records necessary to determine the amount of tax due and payable for whose collection and payment to the municipality such operator may have been liable, which records the municipality shall have the right to inspect at all reasonable times. (2000 Code, § 5-307)