197.07 RECORDS; INSPECTION; DESTRUCTION.

Each operator shall keep accurate records of lodging furnished and the tax collected thereon and/or any exemptions granted. Such records shall be made available during business hours for inspection by the Finance Director or his agents, and shall be preserved for a period of five (5) years unless the Finance Director consents in writing to their destruction.

(Ord. 2017-18. Passed 3-20-17.)

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