Each operator shall keep complete and accurate records of lodging 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 operator furnishes lodging not subject to the tax, the operator'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 any other reason. Such records and other documents shall be opened during business hours to the inspection of the Director of the Department of Taxation of Brook Park and shall be preserved for a period of seven years, unless the Director of the Department of Taxation, in writing, consents to their destruction within that period or by order requires that they be kept longer.
(Ord. 8746-2000. Passed 12-5-00.)