It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as it may have been liable for the collection and payment of to the city, including, without limitation, guest registration information, which records the tax administrator shall have the right to inspect, upon demand, at all reasonable times.
(Ord. 788 § 11 (part), 1999)