A. The tax administrator may audit the transient lodging records of a transient lodging tax collector subject to this chapter. The transient lodging tax collector shall comply with all requests by the tax administrator in a timely manner.

B. A person who fails to comply in a timely manner with a request of the tax administrator relating to or arising out of an audit under this section commits a violation of this chapter. [BC 7.18.050, added by Ordinance No. 4687, 6/21/16]