The Finance Director, the Village Treasurer or any person designated by either of them as their 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, state retailers’ occupation tax and state service occupation tax returns filed with the State Department of Revenue, in order to effectuate the proper administration of this subchapter, and to assure the enforcement of the collection of the tax imposed by this subchapter. 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 Finance Director, the Village Treasurer or their deputies or representatives in the discharge of their duties in the performance of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the Finance Director, the Village Treasurer or their deputies or representatives shall at all times have full access, which records shall include a daily sheet showing the amount of gross receipts during that day. In the event of a significant discrepancy, the village may, in its discretion, hire an independent party to conduct an audit of said books and records. The costs of such audit shall be borne by the owner.
(Ord. 4254, passed 3-2-2015) Penalty, see § 37.999