(a) Each vendor shall keep full and accurate records of lodgings furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor's records shall show the identity of the transient guest, if the sale was exempted by reason of such identity, or the nature of the transaction if exempted for another reason.
(b) Such records and other documents shall be open during business hours to the inspection of the Auditor and shall be preserved for a period of not less than 3 years, unless the Auditor, in writing, consents to their destruction within that period, or by order requires them no longer to be kept. (Ord. 32-13. Passed 8-27-13.)