“Books of Accounts”
Section 19 (1) - The proprietor of every hotel or 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 it relate.

Section 19 (2) – The proprietor of every hotel or tourist accommodation shall, for the purpose 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
 
“Power of Entry & Inspection”
Section 20 (1) – For the purpose of determining whether the provisions of this Act are being complied with by a hotel or tourist accommodation, or for the purpose of making a report to facilitate the registration of any premises as a hotel or tourist accommodation, it shall be lawful for the Registrar or any person acting under the authority of the Registrar, to enter the premises at all reasonable hours, and –
 
a) to inspect the premises;
 
b) to require any person in charge of the hotel or tourist accommodation to produce the registers and books required to be maintained under this Act; and
 
c) to examine such registers, books, computer records and make copies or to take extracts from such registers, books, and computer records.