§ 74-126. Recordkeeping.

(a)

Every lodging provider renting guestrooms in the city shall preserve, for a minimum of three years, all folios, receipts, certificates of exemption and such other documents as the finance director may prescribe, and in such form as he may require. The records shall at all times be available for examination within the city.

(b)

The finance director or any person authorized in writing by him may examine the books, papers, records, financial reports, equipment and other facilities of any lodging provider renting guestrooms and any lodging provider liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the lodging provider, to ascertain and determine the amount required to be paid. Such examination shall be conducted at the place of lodging provision, unless the finance director shall stipulate another place within the city.

(Code 1979, ch. 7, § 10(b), (c))