It shall be the duty of every operator liable for the collection and payment to the City of any Transient Occupancy Tax to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of, and payment to, the City. The Finance Director shall have the right to inspect such records at all reasonable times.
(Ord. 25-1975. Passed 2-18-75.)