Tennessee Code 67-4-1409 – Records – Inspection
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Terms Used In Tennessee Code 67-4-1409
- Collector: includes any person entrusted with the collection of public revenue. See Tennessee Code 1-3-105
- Municipality: means an incorporated city or town or a county, but does not include a county with a metropolitan form of government. See Tennessee Code 67-4-1401
- Operator: means the person operating the hotel, whether as owner, lessee or otherwise. See Tennessee Code 67-4-1401
It is the duty of every operator liable for the collection of and payment to the municipality of any tax imposed by this part to keep and preserve for a period of three (3) years all records as may be necessary to determine the amount of such tax for which the operator may have been liable for the collection of and payment to the municipality, which records the authorized collector shall have the right to inspect at all reasonable times.