It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he, she, or it is liable under this part. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the agency, or any duly authorized representative thereof.
Structure Code of Alabama
Section 45-18-242 - Lodging Tax Levied; Exemptions.
Section 45-18-242.01 - Collection of Tax.
Section 45-18-242.02 - Tax Due Dates; Gross Proceeds Statements.
Section 45-18-242.03 - Monthly Reports of Cash and Credit Businesses.
Section 45-18-242.04 - Tax Returns, Forms, and Remittances.
Section 45-18-242.05 - Recordkeeping.
Section 45-18-242.06 - Oaths; Perjury.
Section 45-18-242.07 - Inspection of Reports or Returns.
Section 45-18-242.08 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-18-242.09 - Enforcement of Collection of Taxes.
Section 45-18-242.10 - Application of State Statutes.