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Sec. 3.22.090. <br /> <br />Maintenance and preservation of tax returns, reports and <br />records. <br /> <br /> A. The finance director may require any person to make such return, <br />render such statement, or keep and furnish such records as the finance director <br />may deem sufficient and reasonable to demonstrate whether such person is liable <br />under this chapter for payment or collection of the tax imposed hereby. <br /> <br /> B. Any person required to make a return or file a report under this <br />chapter shall preserve such records. <br /> <br /> C. The finance director shall maintain all reports and returns of taxes <br />required under this chapter. <br /> <br />Sec. 3.22.100. Interest and penalties for failure to file tax return or pay tax. <br /> <br /> Penalties for failure of a person to collect the lodging tax or to make a <br />return and remit the correct amount of tax required by this chapter, and the <br />procedures for enforcing such penalties, shall the same as those prescribed in <br />chapter 3.20 of this code with respect to the city sales and use tax. <br /> <br />Sec. 3.22.110. Enforcement of tax liability. <br /> <br /> The lodging tax imposed by this chapter is a first and prior lien on tangible <br />personal property in which the vendor responsible to collect and remit the tax has <br />an ownership interest, subject only to valid mortgages or other liens of record at <br />the time of and prior to the recording of a notice of lien. <br /> <br />Sec. 3.22.120. Duties and powers of finance director. <br /> <br /> The finance director or a designee thereof is authorized to administer the <br />provisions of this chapter. The finance director shall have and may exercise with <br />respect to the lodging tax imposed by this chapter all powers and procedures as <br />set forth in chapter 3.20 of this code, including but not limited to the <br />administration and enforcement powers and procedures and the dispute resolution, <br />hearings and appeal procedures set forth, respectively, in parts 4 and 5 of said <br />chapter 3.20. <br /> <br />Sec. 3.22.130. Tax information confidential. <br /> <br /> A. All specific information gained under the provision of this chapter <br />which is used to determine the lodging tax to be paid and remitted to the city, <br />whether furnished by a person paying the tax or a vendor, or obtained through <br />audit, shall be treated by the city and its officers, employees and legal <br />representatives as confidential. <br /> <br />4 <br /> <br /> <br />