Every hotel required to collect and pay tourism business improvement district assessments shall keep and preserve for a period of not less than three years all records necessary to determine the accuracy of the assessments paid, and shall make these records available for audit or inspection on its business premises at all reasonable times. Any audit or inspection shall be conducted in the City of Sidney on the premises of the business or establishment collecting the tourism business improvement district assessments or at such other location as the city may determine. (Ord. 597, - -2023)