§ 13-4-4. Records to be kept.

Latest version.

A.

It shall be the duty of every owner, manager or Operator of Hotel Accommodations in the Village to keep and maintain accurate books, papers and records showing the prices, rents or charges made or charged, and occupancies taxable under this ordinance. Such books and records must be made available to the Department on request for inspection, audit and/or copying during regular business hours.

B.

Books, papers and records which relate to a return filed or required to be filed with the Department shall be kept for a period of five (5) years from the time the tax is due and owing.

(Ord. No. 4718-2019, § 1, 4-1-19)

                    
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