(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 retail food facility and retail liquor facility so taxed, indicating therein all receipts from the operation of said facilities. Said records shall include the gross receipts for sales of food and beverage and alcoholic liquor and taxes collected each day pursuant to the food and beverage tax, purchase orders, invoices and receipts, and other documents listing, summarizing or pertaining to the transactions that gave rise, or may have given rise, to the tax liability or exemption that may be claimed and copies of the Illinois retailers' occupation tax and Illinois service occupation tax returns filed with the Illinois department of revenue (IDOR). Such books shall be maintained on the premises and shall be subject to inspection by the city and its duly authorized agents at all reasonable hours during business hours of the day.
(B) No person shall prevent, hinder or interfere with the city and its duly authorized agent(s) in the discharge of his/her duties in the performance of this section 3-4-10. (Ord. 0-09-16, 3-21-2016)