Needles Municipal Code § 20-11 Right Of Entry Of City Officials To Audit Records

The city, for purposes deemed necessary by it, through the proper city official, shall have the right of entry to conduct an audit of the records of operators for the current year ad the three preceding years.

For the purposes of this section, the term “records” shall mean any and all documents or things that substantiate gross lodging revenues subject to this Article and any adjustments or exemptions from gross revenues claimed. The term “records” includes, but is not limited to, (i) income tax returns filed for the operator subject to this Article; (ii) monthly bank statements; (iii) daily maid service reports; (iv) fee schedules, (v) rent rolls; and (vi) copies of the monthly transient occupancy tax reports filed pursuant to this Article, along with proof of payment.

For the purposes of this section, operators shall maintain records for the current year and three preceding years.