(A) Registration Cards. The operator shall, as each room in a hotel is rented to a transient, fill out and maintain on file a registration card which contains, at a minimum, the following information:
(1) The name of at least one person who will occupy, or who is entitled to occupy, the room;
(2) The total number of people who will occupy or who are entitled to occupy, the room;
(3) The identification of room by number;
(4) The date the occupancy commences and the expected date of the departure of the transient(s); and
(5) The daily rate charged and amount collected as and for rental of the room.
(B) Voided Cards. Voided cards shall also be kept for audit purposes. Registration cards shall bear consecutive numbers which shall be pre-printed on the registration cards by a print shop or manufacturer of the cards.
(C) Daily Summary Sheets. The operator of each hotel within the city shall maintain a daily summary sheet for each day the hotel is open for business containing, at a minimum, the following information:
(1) The name of at least one person entitled to occupancy of each room which is rented or occupied that day;
(2) The room number;
(3) The daily rate and amount paid for the rental for the room; and
(4) The number of the registrations card applicable to the rental of the room.
(D) Bank Accounts. The operator shall maintain in a banking institution one or more accounts which shall be used exclusively for the deposit of rentals and expenditures relating to the hotel. All receipts from the operation of the hotel shall be deposited in such accounts. Bank statements, deposit slips, canceled checks and other withdrawal forms shall be maintained on file by the operator. The Director shall have the discretion to require any operator to maintain a Trust Account in a banking institution, separate from an account used for business operations, for the purpose of holding funds collected as the tax on transient occupants.
(Ord. 889, passed 6-11-98)