(A) The Finance Director, or any person certified by him or her as his or her deputy or representative, may enter the common and business premises of any hotel for inspection of books and records in order to effectuate the proper administration of this chapter and to assure the enforcement of the collection of the tax imposed.
(B) No person shall prevent, hinder or interfere with the Finance Director or his or her duty authorized deputy or representative in the discharge of his or her duties under this chapter.
(C) It shall be the duty of every owner to keep accurate and complete books and records to which the Finance Director or his or her duly authorized deputy or representative shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel rooms rented during the 24-hour period, including multiple rental of the same hotel room where such shall occur.
(2) The actual hotel receipts collected for the date in question.
(Ord. 13-004, passed 3-6-13) Penalty, see § 119.99