The books or records shall be maintained as follows:
A. Every person operating a hotel or motel shall keep books or records of his business as an operator reflecting the rents and occupancies hereunder.
B. If any such operator fails to keep such books or records, he/she shall be liable to tax at the rate designated in subsection 15-5-2A of this chapter upon the entire proceeds from such hotel or motel.
C. The director of finance, or any person certified by him/her as his deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration hereof and to assure the enforcement of the collection of the tax imposed.
D. It shall be unlawful for any person to prevent, hinder, or interfere with the director of finance or his/her duly authorized deputy or representative in the discharge of his duties in the performance hereof. (Ord. M-19-13, 10-7-2013)