Records and books.
(a)Each innkeeper required to make a return and pay any…#
(a) Each innkeeper required to make a return and pay any tax under this article shall keep and preserve:
(1) Suitable records of the charges taxable under this article; and
(2) Other books of account which are necessary to determine the amount of tax due.
(b)All books, invoices, and other records required by this…#
(b) All books, invoices, and other records required by this Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article. History. Code 1981, § 48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19. Law reviews. For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 294 (2001).