(A)   Use of TLT funds. Revenue from the TLT tax rate of 10% shall be used as described in Rockaway Beach Code of Ordinances (RBCO or Code), § 34.02 and § 34.17 (as amended by Rockaway Beach Ordinance #17-428, July 12, 2017) consistent with O.R.S. 320.350 (as amended) for uses and in such proportions as permitted therein.
   (B)   Records required from transient lodging tax collector. Every transient lodging tax collector shall keep records of each transaction involving rent and/or collection of TLT. All records shall be retained for at least 3 years and 6 months from the later of the date the TLT was remitted, or due to be remitted, to city. Failure to maintain business records for the time required and sufficient to prove compliance with the duties, responsibilities, tax and administrative fees herein is a violation subject to penalty pursuant to § 34.99. Such records include, but are not limited to:
      (1)   Registration cards with sequential numbers;
      (2)   Daily and/or monthly deposit and room rental summaries;
      (3)   Adjustment to summaries, including, but not limited to, refunds, exempt rent and monthly rent;
      (4)   Worksheets, showing computations for quarterly reports; and
      (5)   General ledger records relating to gross and net rental receipts.
   (C)   Examination of records; investigations. The Tax Administrator or agent may examine all records of a transient lodging tax collector relating to receipt of rent and TLT and remittance of tax during normal business hours and may obtain copies of the records to audit returns.
   (D)   Authority of Tax Administrator. The Tax Administrator shall have the power to enforce this chapter, including without limitation to issue citations, conduct audits, and to adopt rules, regulations and forms consistent with this chapter. Rules and regulations of general application shall be mailed to all registered operators. The Tax Administrator may also issue written interpretations on request of a transient lodging tax collector. City may establish a fee for such interpretations by resolution. As to the transient lodging tax collector to whom the interpretation is issued, the city will act consistently with the interpretation until it is withdrawn, and the city shall provide 30 days’ written notice of withdrawal of an interpretation.
   (E)   Confidential character of information obtained; disclosure unlawful. The city shall maintain the confidentiality of information provided by transient lodging tax collectors. Nothing in this division shall be construed to prevent:
      (1)   The disclosure to, or the examination of records and equipment by, another city official, employee, agent or authorized designee for collection of taxes for the purpose of administering or enforcing any provisions of this chapter or collecting city business license fees.
      (2)   Disclosure of information to the transient lodging tax collector and the transient lodging tax collector’s agents.
      (3)   The disclosure of the names and addresses of any persons to whom certificates of authority have been issued and of transient lodging providers and their agents.
      (4)   Disclosures required by O.R.S. Chapter 192.
      (5)   Disclosures required by O.R.S. Chapter 297.
   (F)   Allocation of funds collected.  The first 5% of the money collected pursuant to this subchapter shall be allocated by the City Council to any one or more or the following during any 1 fiscal year, as follows: fire and rescue equipment, police services and equipment, promotion and tourism, street and parking improvements, parks and recreation services and equipment, land acquisition and capital improvements, city beautification and urban renewal, provided, however, that no more than 40% of the total funds shall be allocated to any 1 category during 1 fiscal year. The next 2% of the money collected pursuant to this subchapter shall be allocated in its entirety to media advertising to promote tourism, economic development and a positive business environment in Rockaway Beach. The balance of 3% of the money collected pursuant to this subchapter shall be allocated following, reductions attributed to collection reimbursement charges, consistent with O.R.S. 320.350(5) and (6).
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 266, passed 7-12-1990; Am. Ord. 97-348, passed 11-12-1997; Am. Ord. 291, passed 3-25-1992; Am. Ord. 00-361, passed 7-26-2000; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 13-419, passed 10-9-2013; Am. Ord. 19-432, passed 6-12-2019)