Each person required to secure and collect the tax provided for hereunder shall, jointly and severally, have the duty, personally or through their authorized agents, to maintain complete and accurate books, records and accounts covering the operation of the prepared food facility, showing the gross receipts for sales of prepared food and the Food and Beverage Taxes collected each day, which books, records and accounts shall be made available in the Village for examination and audit by the Village and its authorized agents upon reasonable notice and during customary business hours. (Ord. 0-17-2, 1-3-2017)