§ 12.20.070. Maintenance and inspection of records.  


Latest version.
  • A.

    It shall be the responsibility of the operator to obtain and preserve evidence sufficient to support all room rental transactions subject to this chapter and all claimed exemptions from payment, collection, or remittance of the room taxes under this chapter. Specification in this chapter of the records to be kept by an operator shall not relieve the operator of its responsibility to keep sufficient records. Unless a longer period is ordered by the chief financial officer under section 12.20.075 or a court of competent jurisdiction, an operator shall keep and preserve in the municipality at least the following minimum records for two calendar years after the end of the year in which created:

    1.

    All occupancy registers and accounting records reflecting the rental of each room for which the operator received rent, and the rents received therefor including as a minimum, but not limited thereto, the following:

    a.

    The name, address, date of arrival, date of departure, room rate charged, method of payment, and payment amount for each guest, as recorded on the guest folio or otherwise;

    b.

    All periodic statements from financial institutions provided to the operator for accounts in which room rents or room rent taxes were deposited;

    c.

    All periodic statements provided to the operator from credit card or debit card processors containing details of guest payment transactions of room rents or room rent taxes; and

    d.

    All summary reports and compilation schedules prepared by the operator to produce the totals reported on the tax returns filed in accordance with this chapter.

    2.

    Evidence relied upon by an operator to support the operator's decision to not collect the tax required by this chapter including as a minimum, but not limited thereto, the following:

    a.

    All the information and records required under subsection A.1. of this section;

    b.

    A record of the method of payment when the exemption is claimed for a room; and

    c.

    In the case of a claimed foreign government employee exemption as provided in this chapter, a copy of the diplomatic passport or other identification which shows the diplomatic status/employment of such guest and which shall be attached to the guest record or otherwise cross referenced to that guest record; and

    d.

    Copies of documents which demonstrate "rent paid directly" or copies of bills, invoices, purchase orders or other payment arrangement made directly between the operator and the person or entity by which the rent was "paid directly." An operator shall cross reference the appropriate guest record with the evidence of direct payment which qualifies for an exemption by attaching a copy of the supporting evidence to the guest record or by reciprocal notations on the affected guest record and on the evidence supporting such an exemption; and

    3.

    Such other records, documents and information as the department may require by regulation or notice to the operator reasonably necessary and convenient to its administration and enforcement of this chapter.

    B.

    Any person who, for a fee, performs a service for a lodging facility in the municipality by making or offering to make a room reservation for a guest to that lodging facility, or who collects room rent from a guest, shall keep and maintain within the municipality and make available for inspection by the department upon request at least the following records for not less than two calendar years after the end of the calendar year in which such records are created, unless a longer period is ordered by the chief financial officer under section 12.20.075 or by a court of competent jurisdiction:

    1.

    All reservation and accounting records reflecting the rents and room rent taxes collected;

    2.

    The name and contact information of guests, the dates rooms are rented to each guest, each rental rate for rooms rented; the room rent tax amount for each room rented; identification or location of each room rented; and

    3.

    The name of the person controlling the rooms and receiving rents for the rooms rented and the aggregate dollar amount due or paid to such person.

    C.

    During normal business hours, the chief fiscal officer or a designee may, upon presentation of proper identification, inspect the records which an operator is required to maintain under subsection A. of this section, or inspect the records of a person whom the chief fiscal officer has probable cause to believe is an operator to determine whether that person is an operator.

    1.

    Upon notice of the department's intent to inspect records, an operator shall retain such records and preserve their availability to the department until released by the department in writing, regardless of whether such retention and preservation continues beyond the two-year period specified in this section.

    2.

    The chief fiscal officer's authority to inspect records shall not be limited to records within the two calendar year retention period. If an operator has possession or control of records described in subsection A. or B. that are older than the two-year period specified in this section, the operator shall make such records available for inspection upon request.

    D.

    The operator shall make available for inspection within the municipality, all records required to be kept and preserved by this chapter. Records older than the two calendar year retention period specified in this section shall not be barred from discovery under court or administrative rules on relevance or admissibility grounds solely based on the age of the records.

    E.

    Where the Constitution of the United States or of the state so requires, the chief fiscal officer shall obtain an administrative search warrant authorizing an inspection and exhibit the warrant to the person in charge of the premises before conducting the inspection. The chief fiscal officer shall apply to the trial courts of the state to obtain an inspection warrant, stating in the application the name and address of the premises to be inspected, the authority to conduct the inspection, the nature and extent of the inspection, and the facts and circumstances justifying the inspection. Warrants issued under this section shall be returned within ten days.

(GAAB 10.20.070; AO No. 84-40; AO No. 87-100; AO No. 96-103, § 1, 4-1-97; AO No. 97-3, § 2, 4-1-97; AO No. 2003-102, § 11, 7-15-03; AO No. 2012-105(S), §§ 8, 13, 12-18-12)