(A) The City Comptroller, or his or her authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this subchapter, and to ensure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the City Comptroller or his or her authorized deputy or representative in the discharge of his or her duties in the performance of this subchapter. It shall be the duty of every owner to keep accurate and complete books and records to which the City Comptroller, or his or her authorized representative, shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel room where it shall occur; and
(2) The actual hotel or motel tax receipts collected for the date in question.
(B) The City Comptroller may hire an independent accounting firm to perform the inspection and examination of records referred to above. In that event, the owner shall be responsible for the reasonable costs of the inspection and examination incurred by the city, and shall reimburse the costs to the city within 30 days of receipt of a written statement from the city therefor.
(1990 Code, § 27-36) (Ord. 77-549, passed 11-7-1977; Ord. 2000-1988, passed 12-18-2000) Penalty, see § 35.999