(a) The books, records, papers or accounts of any operator required to collect the transient guest tax levied and imposed by this chapter shall, at all reasonable times, be made available and subject to examination and audit by the Fiscal Officer or other authorized agent of the Municipality for the purpose of verifying any return made or the correctness of the amount of tax due or to ascertain and assess the tax imposed by this chapter if no remittance of tax due was made or no return made or filed with the Fiscal Officer.
(b) The refusal to produce or make available such books, records, papers or accounts as set forth in this section shall be deemed a violation of this section and subject to the penalty as provided in Section 181.99.
(Ord. 35-1970. Passed 8-12-70.)