The Finance Director of the Village hereby is designated as the Administration and Enforcement Officer of the tax hereby imposed on behalf of the Village. It shall be the responsibility and duty of the Finance Director to collect all amounts due the Village from the owners, managers and operators of motels and hotels in the Village. A sworn monthly hotel and motel occupancy tax return, on a calendar month basis, shall be filed by each owner, manager, or operator of each hotel or motel in the Village with the Finance Director, on forms prescribed by him, showing all receipts from each renting, leasing or letting of rooms during the preceding month. Said returns are to be filed within ten (10) days after the end of the month covered by said return, with the tax herein imposed due and owing as of the first day of the month following the month covered by said return.
Each return shall be accompanied by payment to the Village of all taxes due and owing for the month covered by the return.
During the normal business working hours of any such hotel or motel, the Finance Director or any person certified by him as his deputy or representative may enter the premises of any hotel or motel for the purposes of inspection and examination of its books and records for the proper administration of this Section, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Finance Director or his duly authorized deputy or representative in the discharge of his duties hereunder. It shall be the duty of every owner, manager, or operator to keep accurate and complete books and records, containing all information necessary for the collection of the tax herein imposed, to which the Finance Director or his duly authorized deputy or representative shall at all such times have full access, 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 or motel room when such occurs, and (2) the actual hotel or motel room tax receipts collected for the date in question. In the event that the inspection and examination by the Financial Director discloses a discrepancy in excess of five percent (5%) from the information furnished by the hotel owner, operator or manager, the cost of said inspection and examination shall be borne by said hotel owner, operator or manager.