193.10 RECORDS.

   (a)   Every operator liable for the collection and payment to the City of any tax imposed by this chapter shall keep and preserve all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of, and payment to, the City. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the transient guest, if the sale was exempted by reason of such identity or the nature of the transaction if exempted for any other reason.

   (b)   All such records and other documents shall be open during business hours to the inspection of the Commissioner of Taxation and shall be preserved for a period of four years, unless the Commissioner in writing, consents to their destruction within that period, or by order requires that they be kept longer. (Ord. 84-12-108. Passed 12-27-84.)