§7-18-11. Keeping and preserving of records.
Each hotel operator shall keep complete and accurate records
of taxable sales and of charges, together with a record of the tax
collected thereon, and shall keep all invoices and other pertinent
documents in such form as the taxing authority may require. Such
records and other documents shall be preserved for a period of not
less than three years, unless the taxing authority shall consent in
writing to their destruction within that period or shall require
that they be kept for a longer period.