(a) It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve all records that may be necessary to determine the amount of the tax that he may have been liable for-the collection of, and payment to, the City. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the guest, if the sale was exempted by reason of such identity, or the nature of the transaction if exempted for any other reason.
(b) All such records and other documents shall be open during business hours to the inspection of the Tax Commissioner and shall be preserved for a period of six years, unless the Tax Commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(c) In enforcement under this chapter the Tax Commissioner shall have all authority and power set forth in the enforcement of Chapter 181 of the Codified Ordinances of the City of
Norwood. (Ord. 20-2011. Passed 4-26-11.)