Section 48-13-53.4. Records and books

   (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 Code section to be kept shall be open to examination at all reasonable hours by the governing authority imposing a tax under this article.

Code 1981, § 48-13-53.4, enacted by Ga. L. 2000, p. 1325, § 3; Ga. L. 2001, p. 984, § 19.