Laserfiche WebLink
person or by anyone else, or that the person or anyone else will relieve any transient of <br />the payment of all or any part of the tax. <br /> <br />Sec. 21-125. Preservation of records. <br /> <br />It shall be the duty of every person liable for collection and remittance of the taxes <br />imposed by this article to keep and preserve, for a period of two (2) years, records <br />showing all room rentals taxable under this article, the amount charged for each room <br />rented, the date thereof, the taxes collected thereon, and the amount of tax required to be <br />collected by this article. The commissioner of the revenue, his or her employees or agents <br />shall have the power to examine such records at reasonable times and without <br />unreasonable interference with the business of such person for the purpose of <br />administering and enforcing the provisions of this article and to make transcripts of all or <br />any parts thereof. <br /> <br />Sec. 21-126. Duty of person going out of business. <br /> <br />Whenever any person required to collect and remit to the City any tax imposed by this <br />article shall cease to operate or otherwise dispose of his or her business, the tax shall <br />immediately become due and payable and the person shall immediately make report and <br />remittance thereof. <br /> <br />Sec. 21-127. Commissioner of the Revenue; other powers and duties. <br /> <br />It shall be the duty of the commissioner of the revenue to ascertain the name of every <br />person operating a motel in the City liable for the collection of the tax levied in this <br />article. <br /> <br />The commissioner of the revenue shall have the power to adopt rules and regulations not <br />inconsistent with the provisions of this article for the purpose of carrying out and <br />enfoming the payment. A copy of such rules and regulations shall be on file and available <br />for public examination in the commissioner of the revenue's office. Failure or refusal to <br />comply with any rules and regulations promulgated under this article shall be deemed a <br />violation of this article. <br /> <br />Sec. 21-128. Commissioner of the Revenue to ascertain names of violators of article; <br />issuance of summons to violators. <br /> <br />(a) <br /> <br />It shall be the duty of the commissioner of the revenue to ascertain the name of <br />every person in the city liable for the collection of the tax imposed by this article <br />who fails, refuses or neglects to collect such tax or to make the reports and <br />rmuittances required by this article. The commissioner of the revenue may have <br /> <br /> <br />