(a) The books, records, papers and accounts of any operator required to collect the transient guest tax levied and imposed by this chapter shall, at all reasonable times, be made available and subject to examination and audit by the Finance Director, the Tax Administrator or any other authorized agent of the City for the purpose of verifying any return made or the correctness of the amount of tax due or to ascertain and assess the tax imposed by this chapter.
(b) In the event that any such audit or examination of records authorized by this section results in an assessment of tax due to any operator required to collect the transient guest tax, then the operator shall be further assessed the reasonable cost of such audit incurred by the City in the enforcement of this chapter.
(c) No person shall refuse to produce or make available books, records, papers or accounts as provided in subsection (a) hereof.