(a) Each vendor shall keep complete and accurate records of accommodations furnished, together with the amount of hotel excise tax imposed and collectible. All exemptions shall be identified with particularity.
(b) The City Auditor or his representative may inspect and audit, at a reasonable time during business hours, any and all records of a vendor pertaining to the hotel excise tax, including, but not limited to, the vendor's receipts, remittance, and reports. The City Auditor or his representative will give notice of his intent to inspect and audit a vendor's records not less than three days before such inspection.
(c) Failure to keep complete and accurate records shall constitute cause for the City Auditor to make an assessment based upon applicable information available to the City Auditor. If no information is available the assessment of tax money due shall not be less than one hundred percent (100%) of the most recently received remittance.
(d) After receiving notice of an assessment, a vendor or transient guest may file a petition of protest to the City Auditor no later than fourteen days after the forwarding by the City Auditor of the notice. Failure of an assessed party to file a petition of protest will be considered a conclusive presumption that the assessment is due at the date of the expiration of the time for filing a petition of protest.
(e) If a petition of protest is filed by an assessed party, the City Auditor will, within five days notify such party in writing of a hearing date, time and location. The hearing date shall be set at a time not to exceed thirty days after the date of filing the petition of protest. The assessed party will be given an opportunity to be heard to protest the assessment before the City Auditor or his authorized representative. The findings and order of the City Auditor will be submitted to the assessed party in writing, and such order shall be final.
(Ord. 10-64. Passed 12-28-10.)