(a) The transient lodging tax shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and on every evidence of occupancy issued or delivered by the vendor.
(b) Records Inspection and Preservation. Each vendor and booking agent shall keep within the City complete and accurate records of lodging furnished, together with a record of the tax collected thereon. Such records shall be open during business hours to the inspection of the Administrator and shall be preserved for a period of three (3) years, unless the Administrator in writing consents to their destruction within that period, or by order requires that they be kept longer. (Ord. 122-2018. Passed 6-4-18.)