The City Comptroller, or his or her authorized representative, may enter during business hours, the premises of any location offering a hotel room or motel room for inspection and examination of books and records, in order to effectuate the proper administration of this subchapter and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the City Comptroller or his or her duly authorized representative in the discharge of his or her duties and the performance of this subchapter. It shall be the duty of every owner to keep accurate and complete books and records to which the City Comptroller or his or her authorized representative, shall at all times have access, which records shall include a daily sheet showing:
(1) The number of hotel rooms or motel rooms rented during the 24-hour period, including multiple rentals of the same rooms where such shall occur; and,
(2) The actual receipts for room rental charges for the 24-hour period; and,
(3) The actual tax receipts collected for the 24-hour period.
(Ord. 6699, passed 9-20-79; Am. Ord. 8492, passed 8-1-06; Am. Ord. 9199, passed 4-16-19; Am. Ord. 9284, passed 10-6-20)