(A) Each operator shall keep complete and accurate records of lodging furnished and of the tax collected thereon, which shall be the amount due under this subchapter, and shall keep all invoices and such other pertinent documents. If the operator furnished lodging not subject to the tax, the operator’s records shall show the identity of the transient guest, if the sale was not exempted by reason of such identity, or shall show the nature of the transaction, if exempted for any other reason. Such records and other documents shall be open during business hours for inspection by the City Auditor, or his or her agents, and shall be preserved for a period of four years, unless the City Auditor, in writing, consents to their destruction within that period, or unless the four-year period is extended by any orders requesting that such records be kept for a longer period of time.
(B) The City Auditor, or his or her agent, shall have the right at all reasonable times during business hours to make such examinations and inspections of books and records of the lodging establishment as may be necessary to determine the correctness of the required reports and the taxes paid. The right of the City Auditor, or his or her agent, to inspect, audit and make copies of books and records of the lodging establishment shall include, but not be limited to, the following: books of accounts, daily cash receipt records and lodging establishment registration forms.
(C) (1) The City Auditor shall further have the right to order a special purpose audit of the lodging establishment’s books and records upon determining that there exists the lesser of a 3% or $100 underpayment of the lodging excise tax.
(2) The cost of the special purpose audit shall be assessed and paid for by the operator. Any deficiency in payment shall be deemed a nonpayment and shall be immediately paid by the operator and shall further be subject to penalties as provided in this code of ordinances or the Ohio Revised Code.
(Ord. 47-21, passed 6-28-2021)