Every person subject to the tax imposed by this chapter shall keep separate books or records of his business so as to show the rents and occupancies taxable under this chapter separately from his or her transactions not taxable hereunder. If any such person fails to keep such separate books or records, he or she shall be liable to the tax at the rate designated in § 129A.01 of this chapter upon the entire proceeds from his or her hotel.
(Ord. 2018-O-042, passed 7-17-18)