(A) Every owner, manager, or operator of a hotel or motel in the Village shall keep books and records showing the prices, rents, or charges made or charged and occupancies for accommodations taxable under this chapter. The Comptroller/Manager, or such designee, shall at all reasonable times have full access to said books and records.
(B) It shall be unlawful for any person to prevent, hinder or interfere with the Comptroller/ Manager or such authorized representative in the discharge of their duties and the performance of this chapter. It shall be the duty of every owner to keep accurate and complete books and records to which the Comptroller/Manager or such authorized representative shall at all times have access, which records shall include a daily sheet showing:
(1) The number of hotel or motel accommodations rented during the twenty-four (24)-hour period, including multiple rentals of the same hotel accommodations where such shall occur; and
(2) The actual hotel or motel tax receipts collected for the date in question.
('73 Code, § 31-73) (Ord. 86-1641, passed 12-5-86; Am. Ord. 93-1833, 6-8-93; Am. Ord. 18-4083, passed 8-16-18) Penalty, see § 36.999