(A) Every owner of a self-storage facility in the village as defined in this chapter shall register with the village in the manner and format prescribed by the Village Treasurer.
(B) Each such owner shall have the duty to maintain complete and accurate books, records, and accounts showing the gross receipts for the lease of any self-storage facility accommodations with the village and showing the prices, rents, or charges made or charged, and occupancies taxable under this self-storage facilities accommodations tax. The Village Treasurer shall, at all reasonable times, have full access to said books and records, as prescribed in § 41.06 of this Code.
(Ord. 2020-O-014, passed 3-3-20) Penalty, see § 129K.99