(A)   A successor operator attempting to obtain ownership of a hotel, timeshare rental or other lodging, the operator of which is required to collect the tax, may request the tax collector to issue a tax clearance certificate.
   (B)   (1) Within 90 days after receiving a written request from the successor operator for a tax clearance certificate stating that no tax, penalties or interest is due, the tax collector shall either issue the tax clearance certificate; or (2) request the current operator of the hotel, timeshare rental or other lodging to make available that operator's transient occupancy tax records for the purpose of conducting an audit regarding transient occupancy taxes that may be due and owing from the operator and complete the audit on or before 90 days after the date that the current or former operator's records are made available to the tax collector and issue a tax clearance certificate within 30 days of completing the audit.
(`64 Code, Sec. 29-37) (Ord. No. 2469, 2736)