Every operator shall keep separate books or records of his or her business as an operator so as to show the rents and occupancies taxable under this chapter separately from his or her transactions not taxable hereunder. If any such operator fails to keep such separate books or records, he or she shall be liable to tax at the rate designated in § 37.21 (A), upon the entire proceeds from his or her hotel.
(Ord. 478, passed 4-16-90)