A. It shall be the duty of every owner to keep accurate and complete books and records to which the village clerk or his 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 twenty four (24) hour period, including multiple rentals of the same hotel room where such shall occur; and
2. The actual hotel or motel tax receipts collected for the date in question.
B. The village clerk, or his designee, may enter the premises of any hotel or motel for inspection and examination of the books and records in order to effectuate the proper administration of this section and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the duties in the performance of this section. (Ord. 2012-857, 2-21-2012)