(A) The Village Treasurer or his authorized designee may enter the premises of any hotel or motel for the purpose of inspection and examination of its books and records for the proper administration of this Subchapter, and for the enforcement of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his authorized designee in the discharge of their duties hereunder.
(B) It shall be the duty of every owner or operator to keep accurate and complete books and records to which the Village Treasurer, or his authorized designee, shall at all times have access, which 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 or dates in question.
(C) Every hotel or motel operator shall keep separate books or records of his business as an operator so as to show the rents and occupancies taxable under this Subchapter separately from his transactions not taxable hereunder.
(Ord. 1999-64, passed 11-1-99)