(A) Every owner, manager or operator of hotel accommodations shall keep accurate and complete books and records showing the prices, rents or charges made or charged and occupancies taxable under this chapter, and any other information required by the Treasurer for the administration of this chapter and the collection of the tax hereby imposed. At a minimum, such records shall include a daily sheet showing:
(1) The number of hotel and motel rooms rented during the 24 hour period, including multiple rentals of the same hotel or motel room when such occurs;
(2) The room rate or charge; and
(3) The actual hotel accommodations tax receipts collected for the date in question.
(B) The Treasurer, or his designee, shall at all reasonable times have full access to said books and records.
(C) During the normal business working hours of any such hotel accommodations, the Village Treasurer, or any person certified by him as his deputy or representative, may enter the premises of any hotel accommodations for the purposes of inspection and examination of its books and records for the proper administration of this chapter, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his duly authorized deputy or representative in the discharge of his duties hereunder.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99