(A) Every operator shall keep accurate and complete books and records of every occupancy and of all rent paid and which shall include a daily sheet showing (1) the number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel rooms where such shall occur and (2) the actual hotel or motel tax receipts collected for the date in question. Such records shall be available for inspection and examination for any proper purpose at any reasonable time upon demand by the Department or a duly authorized agent or employee of the City and shall be preserved for a period of 3-years unless the Department shall prescribe a shorter period of time.
(B) It shall be unlawful for any person to prevent, hinder or interfere with the Department or the duly authorized representative of the Department or of the City in the discharge of his/her duties and the performance of this Article. Every hotel or motel operator shall keep separate books or records of his business as an operator so as to show the rents and occupancies taxable under this Article separately from transactions which are not taxable hereunder.
(Prior Code, Art. 28, Part II, § 4)