(A) For the purpose of ascertaining the correct amount of the occupation tax on the provision of the lodging due from any person engaged in such business in the town under this subchapter, the Town Clerk, or an authorized agent, may conduct an audit by examining any relevant books, accounts and records of such person.
(B) All books, invoices, accounts and other records shall be made available within the town limits and be open at any time during regular business hours for examination by the Town Clerk, or an authorized agent. If any taxpayer refuses to voluntarily furnish any of the foregoing information when requested, the Town Clerk may issue a subpoena to require that the taxpayer or his or her representative attend a hearing or produce any such books, accounts and records for examination.
(C) Any exempt organization claiming exemption under the provisions of this subchapter is subject to audit in the same manner as any other person engaged in the lodging business in the town.
(Ord. 09-2017, passed 7-26-2017)