(1) Each seller shall maintain records necessary to document gross receipts for the lodging facility sales and use tax. A seller may be required to substantiate gross receipts reported for a particular quarter. For audit purposes, the seller may be required to reconstruct the reported gross receipts from the original lodging facility sales and use tax receipts.

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

(3) The seller must notify the user of the 4 percent lodging facility use tax and the 3 percent lodging facility sales tax. The tax shall be separately stated on the receipt, invoice, or other document provided to the user to ensure there is a record of the amount of tax charged.

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