(A) The Mayor shall have the power and authority to direct all persons subject to this order to produce to the town all books and records regarding sleeping accommodations offered to the public for consideration and/or all books and records of hotel occupancy tax. All persons subject to hotel occupancy tax in the town shall maintain such books and records required by this order for a period of three years.
(B) The Mayor is hereby authorized to conduct at town expense a preliminary review or limited routine audit of the books and records of any person who offers sleeping accommodations to the public for consideration and/or of all persons subject to this order. In the event the Mayor shall determine that a full and complete audit of such books and records is warranted, the Mayor is hereby authorized to contract with the State Auditor or other auditing service to conduct such audit(s). In the event any such audit shall disclose a violation of the hotel occupancy tax statute or this order, all costs associated with such audit, including the cost of the audit itself shall be assessed against the person or entity so audited and shall be paid, in full, by the fifteenth day of the month following the month within which an invoice for such costs are provided to such person or entity by the Mayor. Any person or entity who shall fail to pay such costs on or before the fifteenth day of the month following the month wherein the person or entity is provided an invoice therefore by the town, shall be subject to a fine of $500 which shall be in addition to all other amounts due under this order.
(C) The failure or refusal of any person subject to the hotel occupancy tax to produce all records for examination when demanded by the Mayor or for audit purposes shall subject such person to a noncompliance fine of $100 per day, until full compliance. The Mayor shall prepare and provide to the person a letter setting out all items needful and necessary for examination or audit and set out therein a date and time certain for such examination and/or audit. The items requested in such letter and the date set forth in such letter shall establish the basis for any fine.
(D) All persons subject to hotel occupancy tax and this order shall bear the legal responsibility to properly and timely register as such with the town; to properly and timely file with the town the monthly return established by the Mayor; and, to properly and timely remit all hotel occupancy tax due to the town as required herein. In the event the Mayor shall determine by investigation any willful violation of the hotel occupancy statute or this order the Mayor shall forthwith provide such information and investigation to the prosecuting attorney for prosecution of such person under W. Va. Code § 7-18-15. Such prosecution shall be in addition to any and all fines and monetary penalties set out in this order.
(Ord. passed 5-7-2018)