Mich. Admin. Code R 207.109 — Records

Rule 9. (1) The department, through its field auditors and other employees,
may examine the books, records, and papers of anyone liable for payment of the state
convention facility development tax. The department may issue a subpoena r equiring
an operator to appear for examination and produce any books, records, or papers
within the scope of the inquiry.
(2) It is the duty of an operator subject to the tax to keep and preserve suitable
and adequate records of the business to enable the operator, as well as the state, to
determine the correct amount of the tax for which the operator is liable.
(3) Failure to produce an d keep record s for the purpose of examination by the
department will be considered willful noncompliance with the act and shall subject an
operator to the penalties of the act. In the absence of sufficient records, the department
may determine the amount of tax due the
state by using any information available, whether obtained at the operator's
place of business or from other sources, and assess the operator for any
deficiencies, plus penalties and interest.
(4) An operator is req uired to keep complete and accurate daily records of all room
charges, whether for cash, credit, barter, or trade. The operator is also required to
keep comple te and accurate records of daily room charges, records, receipts,
invoices, and all other pertinent documents pertaining to the business.
(5) Records and files shall be kept on the premises of the place of business and
maintained in a legible manner. They sha ll also be kept clean and, as much as possible,
free from deterioration. All invoices, receipts, bank statements, and cancelled checks
shall be kept in chronological order so as to be balanced within the records to which they
pertain.