§ 37.62 RECORD KEEPING.

   (A)   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 subchapter 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 § 37.61 of this subchapter upon the entire proceeds from his or her hotel.

   (B)   Such records shall show every occupancy and all rent paid, charged, or due thereon and the tax payable thereon in such form as required by regulation prescribed by the State of Illinois or by the Treasurer of the City of Marseilles, or as provided in this subchapter, but shall in all instances conform to accepted accounting practices.

   (C)   Such records shall be available for inspection and examination for any proper purpose at any reasonable time upon demand by the Treasurer or a duly authorized agent or employee of the city, and shall be preserved for a period of five years unless the Treasurer shall prescribe a shorter period of time. It shall be unlawful for any person to prevent, hinder, or interfere with the treasurer or the duly authorized deputy or representative of the treasurer in the discharge of the duties of the Treasurer.

(Ord. 1822, passed 6-1-22)