The Tax Administrator shall perform or authorize an audit in accordance with the following policy.
(A) A schedule of audits of the hotels within the city shall be prepared so that each hotel will be audited on a routine basis at least once each three years.
(B) An audit shall be performed at the time each hotel is sold, and arrangements for such audit must be made with the Tax Administrator prior to the issuance of a new certificate of authority.
(C) Additional audits may be performed in the discretion of the Tax Administrator if he or she deems it necessary.
(Res. 12, passed 2-7-1977)