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Riverside Municipal Code § 5.32.130
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5.32.130 - Records. A. It shall be the duty of every operator liable for the collection and remittance to the City of any tax imposed by this chapter to keep and preserve, in the City, for a period of three years, records in such form as the Tax Administrator may require to determine the amount of such tax. B. The Tax Administrator or his designated agent shall have the right to inspect such records at all reasonable times. C. Failure to allow inspection at all reasonable times shall be cause for revocation of the transient occupancy registration permit pursuant to Section 5.32.150. D. It shall be unlawful to refuse to permit such inspection to be conducted after a lawful demand therefor by the Tax Administrator. (Ord. 6058 § 1, 1993; Ord. 3380 § 11, 1966)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.32TROCTA_5.32.130REFetched: 11/1/2026

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