The city finance director is authorized and directed to determine and compute the tax in accordance with this subchapter. The occupational tax assessed pursuant to the terms of this subchapter must be remitted by the twentieth day of each month to the city finance director, with the remittance to be for the previous calendar month’s tax collections. The city finance director or any person or firm contracted by the city finance office will be entitled to audit the books, ledgers or franchise reports of any hotel, motel or lodging establishment subject to the terms of this subchapter, including the right to inspect daily reports of hotels and motels so as to ensure that the occupancy tax assessed by this subchapter is being properly remitted to the city. The city finance director will be entitled to seek injunctive relief against any hotel, motel or lodging establishment that does not remit the proper amount of tax monies when due, which relief may be in the form of an action requiring the offending hotel or motel owner to allow entry upon their property and access to their records, computers or books so as to verify that the hotel, motel or lodging establishment is remitting all monies it collects pursuant to this subchapter and the laws of the state. Each hotel, motel or lodging establishment subject to this subchapter must keep accurate records of amounts collected from transient guests for review by the city finance director or its designee, pursuant to this subchapter.
(Ord. 30-12, passed 4-16-2012)