§ 10-50. Miscellaneous administrative provisions.

(a)

Authority of city clerk. The city clerk shall administer and enforce the provisions of this article relating to the collection of the tax imposed by this article.

(b)

Records required from operators, etc.; form. Every operator renting guest rooms or travel trailer space in this city to persons shall keep such records, receipts, invoices, and other pertinent papers, and in such form, as the city clerk may require.

(c)

Examination of records. The city clerk or any person authorized in writing by the city clerk may examine the books, papers, records, financial reports, equipment and other facilities of any operator renting guest rooms or travel trailer space to persons and any operator liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid.

(d)

Authority to require reports. In the administration of the provisions of this article, the city clerk may require the filing of reports by any person having in his possession or custody information relating to rentals of guest rooms or travel trailer space subject to the tax. The reports shall be filed with the city clerk when required by the city clerk and shall set forth the rental charged for each occupancy, the dates of occupancy, and such other information as the city clerk may require.

(Code 1976, § 5-2013(j))