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A. Each operator shall maintain the following records for a period of six years after filing:

1. Tax reports;

2. All guest registers and all other accounting records reflecting and documenting all room rental activity;

3. Rental receipts; and

4. All documentary evidence collected which supports any provided exemption from the tax.

B. The Borough or its designee may examine and inspect at reasonable hours all books, records and other documents kept by an operator related to the provisions of this chapter. (Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.130.)