A. Records Required from Operators. Every operator shall keep guest records, accounting books, and records of room rentals for a period of three years and six months.

B. Examination of Records. During normal business hours and after notifying the operator, the tax administrator may examine books, papers, and accounting records related to room rentals to verify the accuracy of a return or, if no return is made, to determine the amount to be paid. [Ord. 946 § 11, 2018; Ord. 898 § 11, 2015; Ord. 556 § 11.]