(A) The Village Collector, or any person certified by the Collector as a deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration of this subchapter and to ensure the enforcement of the collection of the tax imposed.
(B) It shall be unlawful for any person to prevent, hinder or interfere with the Collector or the Collector’s deputy or representative, in the discharge of the Collector’s 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 Collector or the Collector’s deputy or representative shall, at all times, have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel room; and
(2) Tax receipts collected for the date in question.
(Prior Code, § 35.022) (Ord. 73-8, passed 2-11-1974; Ord. 97-15, passed 3-2-1998) Penalty, see § 35.999