Legal Documents of Rocky Top

Code of Rocky Top

Table of Contents » Title 5 Municipal Finance and Taxation » Chapter 5 Room Occupancy Tax » § 5-507 Records to be kept.
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Title 5
5-1
Title 5, Chapter 1
5-101
§ 5-101
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 5 : Room Occupancy Tax

5-507 : Records to be kept.

It shall be the duty of every operator liable for the collection and payment to the municipality of any tax levied under this chapter 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 city recorder shall have the right to inspect at all reasonable times. (1996 Code, § 6-607)