(1) Separate Accounting. Every operator shall account for such fees separately in the hotel/sleeping records.

(2) Recordkeeping. Every operator shall be liable for the reporting or payment of the fee imposed under this chapter and shall keep such records, receipts, and other pertinent documents in such form required by the administrator.

(3) Three-Year Minimum – Exception. Every operator shall maintain said records for not less than three years. [Ord. 295 § 11, 2013.]