§ 3.20.210. Records.

(A)

Records required from lodging tax collectors, etc.; form. Every lodging tax collector shall keep guest records of room sales and accounting books and records of the room sales. All records shall be retained by the lodging tax collector for a period of three years and six months after they come into being.

(B)

Examination of records; investigations. The Tax Administrator or any person authorized in writing by her or him may examine, during normal business hours, the books, papers, and account records relating to room sales of any lodging tax collector after notification to the lodging tax collector liable for the tax, and may investigate the business of the lodging tax collector in order to verify the accuracy of any return made, or if no return is made by the lodging tax collector, to ascertain and determine the amount required to be paid.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)