§ 3.12.050. Rules and regulations—Record inspection authority.

A.

The city comptroller shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this chapter and the amount of taxes due under the provisions of this chapter.

B.

Whenever necessary to make an inspection of books and records to enforce any of the provisions of this chapter, the city comptroller or his authorized representative may enter such building or premises at all reasonable times to inspect the books and records or to perform any duty imposed upon the city comptroller by this chapter; provided, that if such building or premises be occupied, he shall first present proper credentials and request entry; and if such building or premises be unoccupied, he shall first make a reasonable effort to locate the owner or other persons having charge or control of the building or premises and request entry. If such entry is refused, the city comptroller or his authorized representative shall have recourse to every remedy provided by law to secure entry.

C.

When the city comptroller or his authorized representative shall have first obtained a proper inspection warrant or other remedy provided by law to secure entry, no owner or occupant or any other persons having charge, care or control of any building or premises shall fail or neglect, after proper request is made as herein provided, to promptly permit entry therein by the city comptroller or his authorized representative for the purpose of inspection and examination pursuant to this chapter.

D.

The city may directly perform an audit or contract with another person to perform the audit on an hourly rate or fixed-fee basis. The city shall provide at least thirty days' written notice to a person who is required to collect the tax with respect to a hotel before conducting an audit of the collection and payment of the hotel occupancy tax. The city shall notify and submit to the state comptroller a copy of the audit if the city obtains documentation or information showing a failure to collect or pay the state hotel occupancy tax when due. The authority to conduct an audit under this chapter is in addition to any other audit authority the city may have.

E.

All of the provisions of this Section 3.12.050 and any rules and regulations made hereunder shall apply to the additional tax.

(Prior code § 14A-5)

(Ord. No. 17912, § 5, 12-18-2012, election of 11-6-2012; Ord. No. 17913, § 2, 12-18-2012)