Each operator shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the operator furnishes lodging to any person or entity not subject to this tax, the person and reason shall be identified (or attached) on the invoice. Such records and other documents shall be opened during business hours to the inspection of the Finance Director/designee and shall be preserved for a period of four years, unless the Finance Director/designee, in writing, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 2-99. Passed 2-1-99.)