Chapter 26 TAXATION*
Section 26-79 Same--Liability; inspection of records; estimate of revenue.
(a) It shall be the duty of every person engaged in the business
of operating and carrying on the
business of the operation of a motel or hotel to file with the city manager, on forms prescribed by
him, giving such information that may be necessary to determine the amounts to which the
license tax shall apply for all gross daily rental receipts for the monthly period, to be submitted
with monthly payments.
(b) The city manager or his representatives shall have the
right at all reasonable times during
business hours to make such examination and inspection of all books and records of the licensee
as may be necessary to determine the correctness of such reports.
(c) The city manager or his designee shall make an estimation
of the yearly revenue from such
license tax to the council as a part of the yearly budget report.
(Code 1964, § 11.1420)