Each vendor shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If the vendor furnishes lodging not subject to the tax, the vendor’s records shall show the identity of the transient guest, if the sale was exempted by reason of such identity, or the nature of the transaction if exempted by any other reason. Such records and other documents shall be open during business hours to the inspection of the Director of Finance of the City of Perrysburg, and shall be preserved for a period of four (4) years, unless the Director of Finance, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(Ord. 38-2007. Passed 3-20-07.)