12.05.080 Administration.
A. Use of Room Tax Funds. Thirty-five and two-fifths percent of total room tax revenues will be used for tourism promotion and/or tourism-related facilities. The City may enter into contracts with any entity for expenditure or distribution of revenues for tourism promotion and/or tourism-related facilities.
Thirty percent of room tax revenues received by the City based on any increment of tax between a nine percent tax rate and a 10.4 percent tax rate shall be used for police and fire services.
B. Records Required from Operators. Every operator shall keep records of each transaction involving rent and/or collection of tax. All records shall be retained for at least three years and six months.
C. Examination of Records – Investigations. The Tax Administrator or agent may examine all records of an operator relating to receipt of rent and tax and remittance of tax during normal business hours and may obtain copies of the records to audit returns.
D. Confidential Character of Information Obtained – Disclosure Unlawful. The City shall maintain the confidentiality of information provided by operators. Nothing in this subsection shall be construed to prevent:
1. The disclosure to, or the examination of records and equipment by, another City official, employee or agent for collection of taxes for the purpose of administering or enforcing any provisions of this chapter or collecting City business license fees.
2. Disclosure of information to the operator and the operator’s agents.
3. The disclosure of the names and addresses of any persons to whom certificates of authority have been issued.
4. The disclosure of general statistics regarding taxes collected or business done in the City.
5. Disclosures required by ORS Chapter 192. [Ord. NS-2426, 2021; Ord. NS-2410, 2021; Ord. NS-2291, 2017; Ord. NS-2218, 2014; Ord. NS-2163, 2011]