The City Comptroller or his designee may enter during business hours the premises where alcoholic beverages are sold at retail 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 designee in the discharge of his 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 designee shall at all times have full access, which records shall include a daily sheet showing:
   (A)   The amount of taxable receipts within the 24-hour period, and
   (B)   The actual tax receipts collected for the 24-hour period.
(Ord. 6699, passed 9-20-79; Am. Ord. 8492, passed 8-1-06)