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It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all such records as may be necessary to determine the amount of such tax. The Tax Administrator shall have the right to inspect all records at all reasonable times. Every operator must, at a minimum, maintain guest records of room rents, accounting books and records of income. The operators must, at a minimum, include n these records a daily room rental register, a cash receipts and deposit journal. These records and books must reconcile to the transient room tax reports and be auditable. They must also reconcile to the operator’s income tax reports. If the Tax Administrator finds the books and records of the operator deficient, in that they do not provide adequate support for transient room tax reports filed, or the operator’s accounting system is nonauditable, the operator must modify the transient lodging’s accounting system to meet the requirements of the Tax Administrator. (Ord. 3089, amended, 10/01/2013)

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