4.14.100 Maintenance and inspection of records.
A. It shall be the responsibility of the operator to obtain and preserve evidence sufficient to support all taxes owed, returns filed or required to be filed and exclusions or exemptions claimed under this chapter. Specification in this chapter of the records to be kept by an operator does not relieve the operator of its responsibility to keep sufficient records. As a minimum an operator shall keep and preserve in Bethel, Alaska, for two (2) calendar years after the end of the calendar year in which created all occupancy registers and accounting records reflecting the rental and occupancy of each transient lodging room available during each quarter and the rents received therefor including, but not limited to, the following:
1. The room rate charged and room occupied for each guest, as recorded on the guest folio, register or registration card or otherwise;
2. Agreements or other documents or material relied upon by an operator to support the operator’s determination that the receipts from an occupancy were not required to be included for purposes of the tax;
3. All reservations and accounting records reflecting the rents collected;
4. Such other records, documents and information as the department may require by regulation or notice to the operator reasonably necessary and convenient to its administration and enforcement of this chapter.
B. During normal business hours, the director or their designee may, upon presentation of proper identification, inspect the records an operator is required to maintain under subsection A of this section, or inspect the records of a person whom the director has probable cause to believe is an operator to determine whether that person is an operator.
C. Upon notice of the department’s intent to inspect records, an operator, and a person the director has probable cause to believe is an operator, shall retain such records and preserve their availability to the department until released by the department in writing, regardless of whether such retention and preservation continues beyond the two- (2-) year period specified in this section.
D. The operator shall make available for inspection within the city all records required to be kept and preserved by this chapter. The director may apply to the appropriate court for subpoena duces tecum and the court shall issue the subpoena upon a showing that demand has been made by the city upon an operator to make such records available for inspection and that the operator has failed or refused to do so.
E. If the Constitution of the United States or of the state so requires, the director shall obtain an administrative search warrant authorizing an inspection and exhibit the warrant to the person in charge of the premises before conducting the inspection. The director shall apply to the trial courts of the state to obtain an inspection warrant, stating in the application the name and address of the premises to be inspected, the authority to conduct the inspection, the nature and extent of the inspection, and the facts and circumstances justifying the inspection. Warrants issued under this section shall be returned within ten (10) days.
F. During normal business hours, the city of Bethel finance director or the director’s designee may, upon presentation of proper identification, conduct a bed count in any or all rooms being offered for rent at the premises. In addition, the total number of rooms being offered for rent must be listed on each operator’s city tax return, using the remittance forms provided by the city. [Ord. 10-14 § 2; Ord. 97-22 § 2.]