Metro Government of Nashville and Davidson County |
Code of Ordinances |
Title 5. REVENUE AND FINANCE |
Division II. Taxes |
Chapter 5.12. HOTEL OCCUPANCY PRIVILEGE TAX |
Article I. General Regulations |
§ 5.12.070. Records—Inspection.
Latest version.
It shall be the duty of every operator liable for the collection and payment of any tax imposed by this act to keep and preserve for a period of three years all records necessary to determine the amount of such tax, which records the tax collection official shall have the right to inspect at all reasonable times.
(Prior code § 15-1-51)