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A. It shall be the duty of every operator liable for the collection and payment to the county of any tax imposed by this chapter to keep and preserve, for a period of three years, all records that may be necessary to permit verification of the amount of the tax. As a minimum, the records deemed necessary for this verification shall be relevant income tax information, a chronological listing of transients, cash journal, or other means of summarizing the operator’s quarterly revenue, supported by a file or other record of sequential registrations, which may with reasonable effort be identified with the revenue summary, banking records for operator’s business related to rental income and expenses including bank statements, deposit records, checks and check stubs, journals and general ledger, income and expense statements and balance sheet. These records shall be available, at all reasonable times, for audit by the Tax Collector or the Tax Collector’s designated representative.

B. The Tax Collector or a designated representative may conduct audits of the records in order to verify compliance with the requirements of this chapter. The operator’s records and the Auditor’s records shall be confidential records not subject to public disclosure with the following exceptions:

1. As necessary in the performance of official duty pursuant to this chapter;

2. In the course of any proceeding, hearing, or litigation involving the existence or amount of the tax liability of the operators;

3. Upon the written consent of the operator or his authorized representative.

C. When an audit results in additional payments due to the county, the operator shall be notified of the amount due, including any applicable penalties and interest and the total shall be due and payable immediately.

D. Any operator dissatisfied with the audit results may file for a hearing and proceed with the appeals process, all as set forth in SCC 5.20.140(A) through (E). (Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)