Every person subject to the tax imposed by this chapter shall keep separate books and records of his business as an operator so as to show the rents and occupancies taxable under this chapter separately from his transactions not taxable hereunder. If any such operator fails to keep such separate books or records, he shall be liable to tax at the rate designated herein upon the entire gross proceeds from the operation of his hotel. (Ord. 776, 3-15-1999)