It shall be the duty of every owner of a short-term rental to keep accurate and complete books and records to which the Director of Revenue shall, at all times, have full access. These books and records will cover the guest register, the amounts collected from guests for use of the short-term rental, and all receipts from the operation of the business. All books and records required by this section shall be retained for at least four years after the end of the calendar year in which they are created.
(Ord. 23-27, passed 12-12-2023)