§ 3.64.080. Records.

A.

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, or cause to be kept and preserved, for a period of five (5) years all records as may be necessary to compute the amount of any tax due under the provisions of this Chapter. Such records shall clearly substantiate the operator's gross receipts, the amount of room rentals, the rentals paid by permanent lodgers and exemptions claimed by officers and employees of the federal or State of California government and federal credit unions while they are on official business. Such records shall be made available for inspection by the City Auditor and City Finance Director or their authorized agents at all reasonable times.

B.

The records maintained by the operator under this Section shall include, but not be limited to, the following:

1.

Daily summary sheets for each day the hotel is open for business containing, at a minimum, the following:

a.

The name of at least one (1) individual occupying the room;

b.

The registration card number applicable to the room;

c.

The room number;

d.

The daily rate charged and amount collected or charged by credit card for rental of the room;

e.

The date occupancy commenced.

2.

Registration cards shall be prenumbered and bear consecutive numbers preprinted on the registration cards by a print shop or manufacturer of the cards. Registration cards shall be maintained in sequential order. Voided cards shall be kept by operator for audit purposes. All registration cards shall be accounted for and the amount of the tax stated separately on the card.

3.

Numbered Rooms. The operator shall fill out and maintain on file a registration card for each guestroom occupied which shall contain, at a minimum, the following information:

a.

The name of at least one (1) individual who will occupy, or be entitled to occupy, the room;

b.

The total number of people who will occupy or be entitled to occupy the room;

c.

The identification of room by number;

d.

The date the occupancy commences and the expected date of the departure of the transient; and

e.

The daily rent charged and amount collected as and for rental of the room with the amount of tax stated separately.

4.

Exemptions. A written record of each occupancy charge for which an exemption is claimed, including the name of the individual occupying the room, dates of occupancy and reason(s) for exemption.

5.

Bank Accounts. All operators shall keep bank statements and deposit slips showing hotel rents and other revenue for verification of the total revenue from operations.

6.

Other data substantiating occupancy, rents, exemptions, claimed revenues and exemptions on tax payments, financial documentation, books and ledgers, bank records and similar financial information.

C.

Every operator shall keep such records, receipts, invoices, registration cards and other pertinent papers in such form as the business license section may require.

D.

The business license section or City Auditor, or any person authorized by the Director, may examine the books, papers, records, registration cards or other pertinent papers and records of any operator and may investigate the character of the business of the operator in order to verify the accuracy of the return made, or, if no return has been made by the operator, to ascertain and determine the amount required to be paid.

E.

It is unlawful for the business license section or for any person having audit or administrative duty under this Chapter to make known, in any manner whatever except in the performance of his or her official duties, the business affairs, operations or information obtained from an investigation of the records of the operation.

(ORD-05-0010 15, 2005: prior code § 2457)