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Title: 3 - Revenue and Finance

Chapter: 08 - Transient Occupancy Tax

Section: 110 - Records

  1. It shall be the duty of every operator liable for the collection and payment to the county of any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the county, which records the tax administrator shall have the right to inspect at all reasonable times.
  2. At a minimum, the records deemed necessary for this determination shall be a chronological cash journal showing tax and room rate separately, or other means acceptable to the county Auditor-Controller and/or Tax Administrator of summarizing the operator ' s monthly or quarterly revenue, supported by room registrations (including the name and address of the transient), the vehicle license plate number of the transient, a calendar of advance registrations, copies of forms used to claim exemption from the tx, and pre-numbered payment receipts showing payment for occupancy which state the room rate separate from the amount of tax paid and which may, with reasonable effort, be identified with the revenue summary.  These records shall be available, at all times, for inspection by the County Tax Administrator, Auditor-Controller, or their deputies.  Performance of an audit does not waive the County ' s righ to any tax or affect the three (3) year requirements for preserving records.

        (Ord. 08-11 §, 2008.)(Ord. 65-5 § 11, 1965.)