New Rochelle |
Code of Ordinances |
Part II. General Legislation |
Chapter 288. Taxation |
Article X. Room Occupancy Tax |
§ 288-40. Records to be kept.
Latest version.
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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 City Commissioner of Finance may by regulation require. Such records shall be available for inspection and examination at any time upon demand by the City Commissioner of Finance or his/her duly authorized agent or employee and shall be preserved for a period of three years, except that the City Commissioner of Finance may consent to their destruction within that period or may require that they be kept longer.