(1) Each owner or operator of a facility shall maintain records necessary to document gross receipts for lodging facility use tax. An owner or operator may be required to substantiate gross receipts reported for a particular quarter. For audit purposes, the owner or operator may be required to reconstruct the reported gross receipts from the original lodging facility use tax receipts.

(2) Such records shall include specific documentation of exempt charges.

(3) The owner or operator of a facility must notify the user of the 4% lodging facility use tax.  Beginning June 30, 1988 , the tax shall be separately stated on the receipt, invoice, or other document provided to the user to insure there is a record of the amount of tax charged.

(4) The records shall be maintained by the owner or operator of a facility for a period of five years and shall be subject to audit by the department for that period.