§ 3.32.110. Records to be retained.

Every operator liable for the collection and payment to the county of the TOT imposed by this chapter shall keep and preserve, for a period of three years, all records necessary to determine the amount of such tax as the operator may have been liable to collect and pay to the county. At a minimum, the records deemed necessary for this determination shall include the following:

A.

Cash receipts ledger showing room rates and tax separately, or other means acceptable to the county auditor-controller of summarizing the operator's monthly or quarterly revenue, supported by room registrations (including the name and address of the transient);

B.

A calendar of advance registrations;

C.

Copies of forms used to claim exemption from the TOT;

D.

Any lodging agreements for periods of greater than thirty consecutive calendar days,

E.

Pre-numbered payment receipts showing payment for occupancy which state the room rate separate from the amount of tax paid.

These records shall be made available within a reasonable time upon request for inspection by the tax administrator or the county auditor-controller. Mere inspection by the county does not waive the county's right to any tax or the three-year requirement of preserving records.

(Ord. No. 1415, § 1, 11-8-2016)