A. Records required from operator, et cetera; form. Every
operator shall keep guest records of room sales and accounting books and records
of the room sales. All records shall be retained by the operator for a
period of 3 years and 6 months after they come into being. B. Examination of records; investigations. The Bureau, or
any person authorized in writing by it, may examine during normal business hours
the books, papers and accounting records relating to room sales of any operator,
after notification to the operator liable for the tax, and may investigate the
business of the operator 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.
C. At any time within 3 years after any tax or any amount of tax
required to be collected becomes due and payable or at any time within 3 years
after any determination becomes final, the Bureau may bring an action in the
courts of this State, or any other state, or of the United States in the name of
the City to collect the amount delinquent together with penalties and
interest.
D. Confidential financial information. Except as otherwise
required by law, it shall be unlawful for the Bureau, the Auditor, or any
officer, employee, or agent, to divulge, release, or make known in any manner
any financial information submitted or disclosed to the Bureau under the terms
of Chapter 6.04, Transient Lodgings Tax. Nothing in this subsection shall
be construed to prohibit:
1. The disclosure to, or the examination of, financial records
by City officials, employees or agents for the purpose of administering or
enforcing the terms of this Chapter, or collecting taxes imposed under the
terms of this Chapter, or collecting City business license fees; or
2. The disclosure to the taxpayer or his/her authorized
representative of financial information, including amounts of transient
lodgings taxes, penalties, or interest, after filing of a written request by
the taxpayer or his/her authorized representative and approval of the request
by the Bureau Manager; or
3. The disclosure of the names and addresses of any persons to
whom Transient Occupancy Registration Certificates have been issued; or
4. The disclosure of general statistics in a form which would
prevent the identification of financial information regarding any particular
taxpayer’s return or application; or
5. The disclosure of financial information to the City
Attorney or other legal representatives of the City, to the extent the Bureau
deems disclosure or access necessary for the performance of the duties of
advising or representing the Bureau.
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