The Mayor shall designate an appropriate representative of the city who may enter the premises of any place for eating for inspection, examination, copying and auditing of books and records including, but not limited to, Illinois Retailers' Occupation Tax and Illinois Service Occupation Tax returns filed with the Illinois Department of Revenue, in order to effectuate the proper administration of this subchapter, and to assure the enforcement of the collection of the tax imposed by this subchapter. To the extent reasonably possible, said entry shall be done in a manner that is least disruptive to the business of the place for eating. It shall be unlawful for any person to prevent, hinder, or interfere with said representative of the city in the discharge of such duties in the performance of such duties. It shall be the duty of every owner to keep accurate and complete books and records to which the city, through said representative, shall at all times have full access, which records shall include a daily sheet showing the amount of gross receipts received during the day.
(Ord. O-08-08, passed 3-24-08)