7.18.045 Records and statements.
A. The transient lodging tax collector shall keep records, render statements and comply with rules adopted by the tax administrator with respect to the tax imposed by this chapter. The records and statements required by this section must be sufficient to show whether there is a tax liability under this chapter. The transient lodging tax collector shall retain all records for a period of at least three years and six months from the end of the month in which the record was originally created.
B. The tax administrator may examine, during normal business hours, the books, papers and accounting records relating to room rentals of any transient lodging tax collector after notification to the transient lodging tax collector liable for the tax and may investigate the business of the transient lodging tax collector to verify the accuracy of any return made, or if no return is made by the transient lodging tax collector, to ascertain and determine the amount required to be paid.
C. Records, reports or returns submitted to the tax administrator are exempt from disclosure to the full extent provided for by State statute. Nothing in this subsection is to 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;
2. The disclosure to the taxpayer or the taxpayer’s authorized representative of financial information, including amounts of transient lodgings taxes, penalties, or interest, after filing of a written request by the taxpayer or the taxpayer’s authorized representative and approval of the request by the tax administrator;
3. The disclosure of the names and addresses of any persons to whom a transient occupancy registration certificate has been issued;
4. The disclosure of general statistics in a form that prevents 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 tax administrator deems disclosure or access necessary for the performance of the duties of advising or representing the City. [BC 7.18.045, added by Ordinance No. 4687, 6/21/16]