3-7-3: BOOKS AND RECORDS; INSPECTION; CONTENTS:
The village manager or any person designated by the village manager as the village manager's deputy or representative, 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 chapter, and to assure the enforcement of the collection of the tax imposed by this chapter. 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 the village manager or the village manager's duly designated deputies or representatives in the discharge of their duties in the performance of their duties pursuant to this chapter. It shall be the duty of every owner to keep accurate and complete books and records to which the village manager or the village manager's deputies or representatives shall at all times have full access, which records shall include a daily sheet showing the amount of gross receipts received during that day. (Ord. 04-16-14-O1, 4-16-2014)