(a) It shall be the duty of every operator liable for the collection and payment to the village of any tax imposed by this chapter to keep and preserve all records that may be necessary to determine the amount of the tax that he or she may have been liable for the collection of, and payment to, the village. 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 for any other reason.
(b) All such records and other documents shall be open during business hours to the inspection of the Tax Administrator and shall be preserved for a period of four years, unless the Tax Administrator, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(c) In enforcement under this chapter the Tax Administrator shall have all authority and power set forth in the enforcement of the chapter of the Village of Lockland Code of Ordinances.
(Ord. 98-35, passed 9-15-1998; Am. Ord. 2018- 10, passed 3-26-2018)
Penalty, see § 881.99