(a) Each hotel operator shall keep complete and accurate records of taxable sales and of charges together with a record of the tax collected thereon, and shall keep all pertinent documents in such form as the city may require.
(b) Such records and other documents shall be preserved for a period of not less than three years, unless the city shall consent in writing to their destruction within that period of time or shall require that they be kept for a longer period.
(Ord. passed 2-21-2006)