Hotels shall keep records of the receipts of their transient guests for a period of not less than two (2) calendar years from the date the lodging excise tax is due. These records shall be made available for examination by the Board, the Fiscal Officer, or its authorized agents and employees during regular business hours and after giving a written notice of not less than seven (7) days of the intention to conduct such examination.
(Res. 23-9. Passed 2-21-23.)