The Commissioner of Accounts and Finances, the Village Treasurer or any person designated by either of them as their respective deputy or representative, may enter the premises of any place which provides amusements for inspection, examination, copying and auditing of books and records including, but not limited to, Illinois Retailers' Occupation Tax and Illinois Service Occupation Tax returns filed with the Illinois Department of Revenue, in order to effectuate the proper administration of this chapter, and to assure the enforcement of the collection of the tax imposed by this chapter. To the extent reasonably possible, said entry shall be done in a manner that is least disruptive to the business of the place providing amusements. It shall be unlawful for any person to prevent, hinder, or interfere with the Commissioner of Accounts and Finances, the Village Treasurer or their duly designated deputies or representatives in the discharge of their respective duties in the performance of this section. It shall be the duty of every owner of a place which provides amusements to keep accurate and complete books and records to which the Commissioner of Accounts and Finances, the Village Treasurer or their respective deputies or representatives shall at all times have full access, which records shall include a daily sheet showing the amount of gross receipts received during that day.
(Ord. 2005-09. Passed 4-11-05.)