The owner or the owner’s authorized agent or representative shall maintain, for a period of three (3) years, records in such form as may be required by the tax administrator (as defined in Chapter 3.24
) to determine the amount of transient occupancy tax owed to the Town. The tax administrator shall have the right to inspect such records at all reasonable times, which may be subject to the subpoena by the tax administrator pursuant to Chapter 3.24
(Transient Occupancy Tax) of the Town Code. (Ord. 312, 3-5-2024)