All persons, groups, organizations or businesses, as identified in § 35.61 above and subject to the provisions of this subchapter, shall maintain a record showing gross room rentals and permanent guest rentals, but a separate record shall not be required if the taxpayer’s regular records contain such information. Whenever the County Treasurer considers it necessary for the proper administration of this subchapter, a taxpayer shall permit an officer or employee of the county to make an audit of such records and any other books, papers, files and property of the taxpayer, and to examine witnesses under oath for the purpose of determining whether any provisions of this subchapter are being violated.
(Ord. 2019-09, passed 8-21-2019; Ord. 2022-09, passed 11-21-2022)