A. Every person subject to the tax imposed by this chapter shall keep separate books or records of his business so as to show the rents and occupancies taxable under this chapter separately from his transactions not taxable hereunder. If any such person fails to keep such separate books or records, he shall be liable to the tax at the rate designated in section 5-5-2 of this chapter upon the entire proceeds from his hotel.
B. The Village Treasurer, or his 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 Village Treasurer, or his authorized deputy or representative, in the discharge of his duties in the performance of this chapter. It shall be the duty of every person subject to the tax imposed by this chapter to keep accurate and complete books and records to which the Village Treasurer, or his authorized representative, shall at all reasonable times have full access, which records shall include a daily sheet showing the number of hotel or motel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel or motel room where such shall occur, and the actual hotel or motel tax receipts collected for the date in question. (Ord. G-1131, 7-10-2018)