Section 75-40 MOTEL EXCISE TAX FOR TRANSIENTS

It shall be the duty of every operator liable for the collection and remittance of the taxes imposed herein to keep and preserve for a period of two (2) years records showing all purchases taxable under this Article, including the room rental charged to the transient, the date thereof, and the motel excise taxes for transients collected thereon. The Treasurer shall have the power to examine such records at reasonable times without interference by the operator for the purpose of administering and enforcing the provisions of this Article, and to make copies of all and any parts thereof.