Every operator shall keep separate books or records of his or her business as an operator so as to show the rents and occupancies taxable under this subchapter separately from his or her transactions not taxable under this Act, being 35 ILCS 145/1 et seq. If any operator fails to keep such separate books or records, he or she shall be liable to tax at the rate designated in § 35.31 upon the entire proceeds from his or her hotel. For purposes of this section,
RECORDS means all data maintained by the taxpayer, including data on paper, microfilm, microfiche or any type of machine-sensible data compilation, and may be in the form prescribed by rules established by the Illinois Department of Revenue.
(Ord. 95-5, passed 12-6-1995)