187.05 RECORDS, INSPECTION AND DESTRUCTION.

   (a)   Each vendor shall keep complete and accurate records of lodgings furnished, together with a record of the tax collected thereon. Such records shall be open during business hours to the inspection of the Administrator and shall be preserved for a period of three (3) years, unless the Administrator in writing consents to their destruction within that period, or by order required that they be kept longer.

   (b)   The transient guest tax shall be stated and charged separately from the charge for the lodging and shown separately on any record thereof, at the time when the lodging is arranged for or contracted and charged for, and upon every evidence of occupancy and lodging or any bill or charge made for such occupancy or lodging issued or delivered by the vendor.

   (c)   No vendor shall advertise or state, in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the vendor, or that it will not be added to the amount charged for the lodging, or that, if added, any part will be refunded, except in the manner provided in this Chapter.

(Ord. 2011-009. Passed 4-5-11.)