The City Treasurer, or his or her authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this chapter, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the City Treasurer or his or her authorized deputy or representative in the discharge of his or her duties in the performance of this chapter. It shall be the duty of every owner to keep accurate and complete books and records to which the City Treasurer, or his or her authorized representative, shall at all times have full access. Such records shall include a daily sheet showing the following:
(A) A log or ledger showing the number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel room where such shall occur; and
(B) The actual hotel or motel tax receipts collected for the date in question;
(C) Monthly STR reports showing occupancy, average daily rate, revenue per available room, complimentary room settlements, or other information generally maintained in hotel/motel industry;
(D) All hotel operator’s occupation tax returns filed with the Illinois Department of Revenue;
(E) Any regular reports to the franchisor;
(F) The posted or rack rate for each room in the hotel; and
(G) Any other books, ledgers, accounts, or records regularly kept in the operation of the hotel, whether maintained in paper, electronic, digital, or other format.
(Ord. 2016-12, passed 8-22-2016)