(a) The Finance Director or authorized representative shall have the right at all reasonable times during business hours to make such examinations and inspections of books and records of the hotel or short-term rental as may be necessary to determine the correctness of the required reports and the taxes paid. The right of the Finance Director or authorized representative to inspect, audit and make copies of books and records of the hotel or short-term rental shall include, but not be limited to, the following: books of accounts, daily cash receipt records and hotel or short-term rental registration forms.
(b) The Finance Director shall further have the right to order a special purpose audit of the hotel or short-term rental books and records upon determining there exists the lesser of a three percent (3%) or one hundred dollars ($100.00) underpayment of the hotel or short-term rental tax. The cost of the special purpose audit shall be assessed and paid for by the hotel or short-term rental. Any deficiency in payment shall be deemed a nonpayment and shall be immediately paid by the hotel or short-term rental and shall further be subject to penalty for nonpayment as provided in Section 183.10.
(Ord. 3626. Passed 8-3-21.)