§ 82-69. Administration of article.

(a)

Authority of clerk. The clerk shall administer and enforce the provisions of this article for the levy and collection of the tax.

(b)

Administrative rules and regulations. The clerk shall have the power and authority to make and publish reasonable rules and regulations, not inconsistent with this article or other laws of the city and the state or the constitution of this state or the United States, for the administration and enforcement of the provisions of this article and the collection of the taxes under this article.

(c)

License fee review board. The mayor and council shall constitute the license fee review board referred to in this article. It shall be the duty of the license fee review board to accept questions or disputes concerning the administration and implementation of this article, and to advise the clerk of its opinion on the various questions brought before it.

(d)

Required records. Every operator renting guestrooms in the city to a person shall keep such records, receipts, invoices and other pertinent papers in such form as the clerk may require.

(e)

Examination of records; audits. The clerk or any person authorized in writing by the clerk may examine the books, papers, records, financial reports, equipment and other facilities of any operator renting guestrooms to a person and any operator liable for the tax, in order to verify the accuracy of any return made, or, if no return is made by the operator, to ascertain and determine the amount required to be paid.

(f)

Authority to require reports relating to tax. In administration of the provisions of this article, the clerk may require the filing of reports by any person or class of persons having in the person's or persons' possession or custody information relating to rentals of guestrooms which are subject to the tax. The reports shall be filed with the clerk when required by the clerk, and shall set forth the rental charged for each occupancy, the dates of occupancy, and such other information as the clerk may require.

(g)

Confidentiality of information. The clerk or any other person having an administrative duty under this article shall not make known in any manner the business affairs, operations or information obtained by an audit of books, papers, records, financial reports, equipment and other facilities of any operator or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return, or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not having that administrative duty under this article, except in case of judicial proceedings or other proceedings necessary to collect the tax levied and assessed by this article. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of tax required to be collected, interest and penalties.

(Code 1982, § 3-5-14)