The City Finance Officer is authorized and directed to determine and compute the tax in accordance with this chapter. The occupation tax assessed pursuant to the terms of this chapter shall be remitted by the first day of each month to the City Finance Officer, with the remittance to be for the previous calendar month's tax collections in the same manner as utility payments. The City Finance Officer, or any person or firm contracted by the City Finance Officer, shall be entitled to audit the books, ledgers or franchise reports of any hotel, motel or lodging establishment subject to the terms of this chapter, including the right to inspect daily reports of such hotels and motels so as to ensure that the occupancy tax assessed by this chapter is being properly remitted to the city. The City Finance Officer shall be entitled to seek injunctive relief against any hotel, motel or lodging establishment that does not remit the proper amount of tax monies when due, which relief may be in the form of an action requiring the offending hotel or motel owner to allow entry upon their property and access to their records, computers or books so as to verify that the hotel, motel or lodging establishment is remitting all monies it collects pursuant to this chapter and the laws of the state. Each hotel, motel or lodging establishment subject to this chapter shall keep accurate records of amounts collected from transient guests for review by the City Finance Officer or his or her designee, pursuant to this chapter.
(Ord. 654 (part), 2008; Ord. 650 (part), 2008)