§ 288-37. Records to be kept.

Every operator shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon, in such form as the Receiver of Taxes may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the Receiver of Taxes or his/her duly authorized agent or employee and shall be preserved for a period of three years from the filing date for such returns, except that the Receiver of Taxes may consent to their destruction within that period or may require that they be kept longer.