(A) (1) Every operator of hotel accommodations shall keep accurate books and records showing the prices, rents or charges made or charged, and occupancies taxable under this subchapter. The records shall include a daily sheet showing the number of hotel accommodation rooms rented during every 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.
(2) If an operator provides accommodations for both permanent residents and other guests staying for shorter durations, the operator shall keep separate books, records and daily sheets for rentals obtained by permanent residents, which shall not be included in the computation of the tax due under this subchapter, and rentals of shorter durations, which are subject to the tax liabilities imposed by this subchapter.
(3) If any operator fails to keep separate books or records, he or she shall be liable to tax at the rate designated in § 117.16 upon the entire gross receipts from his or her hotel.
(B) (1) The City Treasurer, or his or her designate, may enter the premises of any hotel accommodation between the hours of 9:00 a.m. and 5:00 p.m. for the limited purpose of accessing, inspecting and examining the books and records and guest registries in order to administer this subchapter, and to assure enforcement of the collection of the tax imposed.
(2) It shall be unlawful for any person to prevent, hinder or interfere with the City Treasurer or the Treasurer’s authorized representative in the discharge of the Treasurer’s duties in the performance of this subchapter, including refusing or causing to be refused admittance or access to authorized officials for the limited purposes herein set forth.
(Ord. 2006-12-0075O, passed 12-12-2006) Penalty, see § 10.99