A. Required from Operators: Every operator shall keep guest records, accounting books and records of room rentals for a period of three (3) years and six (6) months.
B. Examination of Records: During normal business hours and after notifying the operator, the Tax Administrator may examine books, papers and accounting records related to room rentals to verify the accuracy of a return or, if no return is made, to determine the amount to be paid. (Ord. 493-92, 4-13-92)