§ 146-77. Administration of article.

(a)

Authority. The chief financial officer shall administer and enforce this article for the levy and collection of the tax.

(b)

Rules and regulations. The chief financial officer 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 this article and the collection of the taxes under this article.

(c)

License fee review board duties. The license review board created in section 30-26 shall constitute the license fee review board referred to in this subsection. 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 chief financial officer, the mayor and the council of its opinion on the various questions brought before it.

(d)

Records required. Every operator renting a guestroom in this city to a person shall keep such records, receipts, invoices and other pertinent papers in such form as the chief financial officer may require.

(e)

Examination of records; audits. The chief financial officer or any person authorized in writing by the chief financial officer may examine the books, papers, records, financial reports, equipment and other facilities of any operator renting a guestroom 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; contents. In administration of this article, the chief financial officer may require the filing of reports by any person having in the person's possession or custody information relating to rentals of guestrooms which are subject to the tax. The reports shall be filed with the chief financial officer when required by the chief financial officer and shall set forth the rental charged for each occupancy, the date of occupancy and such other information as the chief financial officer may require.

(g)

Confidentiality. The chief financial officer or any 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 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 terms included in the measure and amounts of tax required to be collected, interest and penalties.

(Code 1977, § 14-6188)