Every person subject to the tax imposed by this subchapter shall keep accurate and complete books and records to which the County Treasurer, or his or her designated representative, shall have access at all times, which records shall include a daily sheet showing the number of hotel rooms rented during the 24-hour period, including multiple rentals of the same hotel room when such shall occur and the actual amount collected for that day of the tax imposed by this subchapter.
(Prior Code, § 1-9-5) (Ord. passed 5-15-1990)