It shall be a violation of this subchapter to:
(A) Fail to collect the local hospitality tax as provided in this subchapter.
(B) Fail to remit to the county the local hospitality tax collected pursuant to this subchapter;
(C) Knowingly provide false information on the return form for hospitality taxes submitted to the county; or
(D) Fail to produce and provide for the inspection of books and records to the county manager or authorized agent of the county for the purpose of inspection, audit, examination and review of books and records for the purpose of auditing such books and records after 24 hours’ notice to any such person, entity or establishment which is subject to the imposition of a county local hospitality tax.
(Ord. 3108, passed 6-16-08)