A. The Village Treasurer 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 article, and to assure the enforcement of the collection of the tax imposed by this article. 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.
1. It shall be the duty of every owner to keep accurate and complete books and records to which the Village Treasurer shall at all times have full access, which records shall include a daily sheet showing the amount of gross receipts during that day.
a. The Village may, in its discretion, hire an independent party to conduct an audit of said books and records.
b. The costs of such audit shall be borne by the owner.
2. It shall be unlawful for any person to prevent, hinder, or interfere with the Village Treasurer, or any independent auditor designated by them, in the discharge of their duties under this subsection. (Ord. 19-07, 3-21-2019)