(A) Authority of Finance Director. The Finance Director shall administer and enforce the provisions of this subchapter for the collection of the tax.
(B) Records required from lodging providers and the like; form. Every lodging provider renting guest rooms in the city shall preserve, for a minimum of four years, all folios, receipts, certificates of exemption and such other documents as the Finance Director may prescribe, and in such form as he or she may require. The records shall at all times be available for examination within the city.
(C) Examination of records; audits. The Finance Director or any person authorized in writing by him or her may examine the books, papers, records, financial reports, equipment and other facilities of any lodging provider renting guest rooms and any lodging provider liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the lodging provider, to ascertain and determine the amount required to be paid. Such examination shall be conducted at the place of lodging provision, unless the Finance Director shall authorize another place within the city. In the event that the tax has been delinquent for at least two complete fiscal quarters, the reasonable cost of the examination may be assessed against the lodging provider.
(D) Authority to require reports; contents. In administration of the provisions of this subchapter, the Finance Director may require the filing of reports by any person or class of persons having in their possession or custody information relating to the rental of guest rooms which are subject to the tax. The reports shall be filed with the Finance Director when required by said official, and shall set forth the rental charged for each occupancy, the date(s) of occupancy, the basis for exemption, or such other information as the Finance Director may prescribe.
(Ord. 2008-17, passed 8-5-08)