(a) For the purpose of enforcing the provisions of this article, the County Finance Office, or another authorized agent of the County, is empowered to enter upon the premises of any person subject to this article, to make inspections and to examine and audit books and records.
(1) It shall be unlawful for any person, upon 24 hours written notice, to fail or refuse to make available the necessary books and records during normal business hours.
(2) In the event that an audit reveals that the remitter has filed false information, the cost of the audit shall be added to the correct amount of tax determined to be due.
(b) All operational and administrative costs associated with the billing and collection of the local hospitality tax will be charged to the Fund.
(c) To ensure compliance with this article, the County Finance Office or another authorized agent may make systematic inspections of all service providers governed by this article within the County.
(d) Records of inspections shall not be deemed public records.
(Ord. 4079, passed 12-12-2006)