Every operator shall keep record of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon. The records shall be kept separately from transactions not taxable under this subchapter. Such records shall be available for inspection and examination for any proper purpose at any time upon demand by the City Treasurer or a duly authorized agent of the City Treasurer or an auditor conducting an audit on behalf of the city. Such records shall be preserved for a period of three years.
(Ord. 19-0611-172, passed 6-11-2019)