The board of trustees shall provide each hotel that is required to collect tourism business improvement district assessments with the proper forms for reporting and making payment to the city. Tourism business improvement district assessment payments to the city shall be tabulated and accounted for on forms prescribed and furnished to the hotel by the city. Each hotel that is required to collect tourism business improvement district assessments must maintain adequate accounting records and pay the tourism business improvement district assessments to the city on the forms provided by the date set by the board of trustees. The accounting records maintained must be accurate, verifiable, and provide a reasonable audit trail. Failure to maintain adequate accounting records constitutes a violation of this chapter. (Ord. 597, - -2023)