(A) Every owner, manager or operator of a liquor establishment in the village shall keep books and records for a period of at least 48 months, which, at a minimum should include a daily sheet showing:
(1) The amount of taxable receipts within the 24-hour period; and
(2) The actual liquor establishment tax receipts collected for the date in question.
(B) The local Liquor Control Commissioner or his or her designee shall at all reasonable times have full access to said books and records.
(C) The financial records of any liquor establishment submitted pursuant to this article or any rule and regulation promulgated thereunder shall not be available for public inspection in order to protect the owner's right to privacy, except when necessary in any action to enforce collection of tax under this article or as otherwise provided by law.
(Ord. 2019-04-11, passed 4-1-2019)