§ 35.136 FAILURE TO REMIT TAX OR MAKE NECESSARY BOOKS AND RECORDS AVAILABLE.
   (A)   It shall be unlawful for any person, entity or establishment subject to the hospitality tax to fail or refuse to make available the necessary books and records of such person, entity or establishment during normal business hours after 24 hours’ written notice.
   (B)   The county manager or other authorized agent of the county shall make systematic inspections of all persons, entities and establishments within the county which are governed by this subchapter. Records of such inspections shall not be deemed public records.
(Ord. 3108, passed 6-16-08) Penalty, see § 34.999