Section 11-2503. Records to be kept

a.  Every  operator and every room
  remarketer shall keep records of every occupancy and of all  rent  paid,
  charged  or  due thereon and of the tax payable thereon, in such form as
  the commissioner of finance may  by  regulation  require.  Such  records
  shall  be  available  for  inspection  and  examination at any time upon
  demand by the commissioner of finance or  his  or  her  duly  authorized
  agent  or  employee  and shall be preserved for a period of three years,
  except that the commissioner of finance may consent to their destruction
  within that period or may require that they be kept longer.
    b. Notwithstanding the provisions of section three  hundred  five  and
  three  hundred  nine  of  the state technology law or any other law, the
  commissioner may require any person who has elected to  maintain  in  an
  electronic  format  any portion of the records required to be maintained
  by that person under  this  chapter,  to  make  the  electronic  records
  available  and  accessible to the commissioner, notwithstanding that the
  records are also maintained in a hard copy format.