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Each operator shall keep complete and accurate records of lodging furnished, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices, and such other pertinent documents. If the operator furnishes lodging not subject to the tax, the operator's records shall show the identity of the transient guest, if the sale was not exempted for any other reason. Such records and other documents shall be opened during business hours to the inspection of the Director of Finance, and shall be preserved for a period of four years, unless the Director, in writing, consents to their destruction within that period, or by any orders requesting that such records be kept for a longer period of time.
(Ord. 106 -2002. Passed 10-21-2002.)