(A) Each person required to pay the tax provided for hereunder shall, personally or through his/her authorized agents, maintain complete books and records covering the operation of the hotel/motel so taxed, indicating therein all receipts from the operation of said hotel/motel. Such books and records shall be maintained on the premises and shall be subject to inspection by the city and its authorized agents at all reasonable times.
(B) No person shall prevent, hinder or interfere with the city and its duly authorized agent in the discharge of his/her duties in the performance of this section.
(C) It shall be the duty of every person required to pay the hotel/motel tax to keep accurate and complete books and records, which records shall include a daily sheet showing:
1. The number of hotel or motel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel/motel room where such shall occur; and
2. The actual hotel or motel tax receipts collected for the date in question. (Ord. 0-44-97, 12-1-1997)