§ 122.42 BOOKS AND RECORDS.
   (A)   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 subchapter and to assure the enforcement of the collection of the tax imposed.
   (B)   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 subchapter.
   (C)   It shall be the duty of every owner to keep accurate and complete books and records to which the Village Treasurer, or his authorized representative, shall at all times have full access. Such records shall include a daily sheet showing the number of hotel or motel rooms rented during the 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. 1029-88, passed 3-2-88)