(A)   The Clerk shall administer, implement and enforce the assessment and collections of taxes and penalties imposed by this subchapter, and shall prepare and provide forms for returns and other documents necessary or incidental thereto and furnish them to all lodge facilities. The failure to deliver such forms shall not relieve any person from the obligations to pay the taxes herein required.
   (B)   The Clerk may examine the books, papers and records of any operator in order to verify the necessity of payment, or the accuracy of any payment required under this subchapter. Every operator of a lodging facility is hereby directed and required to provide the Clerk with the means, facilities and opportunity for such examinations.
   (C)   In the event arrangements are made for the administration, implementation and enforcement of the provisions of this subchapter with an agent, or another entity, notice of that fact to a lodging facility shall require each such facility to comply and cooperate with such agency, or entity, in all respects and for all purposes.
(Ord. 428, passed 8-17-17)