Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the lodging tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the vendor furnishes lodging not subject to the lodging tax, the vendor'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. Such records shall be open during business hours to the inspection of the Administrator and shall be preserved for a period of five years, unless the Administrator in writing either consents to their destruction within that period or by order requires that they be kept longer.
(Ord. 19-94. Passed 5-9-94.)
(Ord. 19-94. Passed 5-9-94.)