Every person subject to the tax imposed by this chapter shall keep separate books and records of his or her business as an operator so as to show the rents and occupancies taxable under this section separately from his or her transactions not taxable hereunder. If any such operator fails to keep such separate books or records, the operator shall be liable to tax at the rate designated herein upon the entire gross proceeds from the operation of his or her hotel.
(Ord. 771, passed 8-5-02)