Books of accounts

(1) The proprietor of every hotel and tourist accommodation shall– (a) keep at the hotel full and true accounts entered up to date showing all revenue and expenditure separately and in accordance with standard accounting practices based on a uniform system of accounts; (b) retain all accounts and documents in Belize relating thereto for a period of not less than five years from the last date of the month to which the accounts and documents relate. (2) The proprietor of every hotel or tourist accommodation shall, for the purposes of this Act, maintain or cause to be maintained at the hotel or tourist accommodation in the prescribed forms– (a) daily revenue journals supported by special numbered guests’ bills, which shall be balanced daily; (b) monthly foreign and local currency receipt registers and bank statements. (3) The proprietor of every hotel or tourist accommodation hall, for the purposes of this Act, whenever required by the Registrar, furnish certified extracts or returns of such information from the books and registers as are prescribed under the provisions of this Act with regard to his hotel or tourist accommodation business. 22