Sec. 4-306. Audit of records.
(a) For the purpose of ascertaining the correct amount of the excise tax on the provision of the lodging due from any person engaged in such business in the Town under this Article, the Finance Director or an authorized agent may conduct an audit by examining any relevant books, accounts and records of such person.
(b) The Finance Director, or any person certified by the Finance Director as his deputy or representative, may enter the common and business premises of any lodging service for inspection of the books and records in order to effectuate the proper administration of this Article and to assure the enforcement of the collection of the tax imposed.
(c) No person shall prevent, hinder or interfere with the Finance Director or his duly authorized representative in the discharge of his duties under this Article. If any taxpayer refuses to voluntarily furnish any of the foregoing information when requested, the Finance Director may issue a subpoena to require that the taxpayer or its representative attend a hearing or produce any such books, accounts and records for examination.
(d) It shall be the duty of every owner to keep accurate and complete books and records to which the Finance Director or his representative shall at all times have full access, which records include a daily sheet showing:
(1) The number of rooms rented during the twenty-four (24) hour period, including multiple rentals of the same room where such shall occur.
(2) The actual hotel receipts collected for the date in question.
(3) All such records must be maintained by the owner for a period of three (3) years.
(e) Any tax exempt organization claiming exemption under the provisions of this Article is subject to audit in the same manner as any other person engaged in the lodging business in the Town.
(f) The burden of proving that any transaction is exempt from the tax shall be upon the lodging provider. (Ord. 1232 §1, 2016)