Each person, firm or corporation required to pay the tax provided for hereunder shall either personally or through his or its authorized agents, maintain complete books and records covering the operation of the amusement so taxed, indicating therein all receipts from the operation of said business, as herein defined. Such books and records shall be maintained on the premises wherein the amusement is so located and shall be subject to inspection by the Village or its authorized agents at all reasonable times.
Any person, firm or corporation liable for the payment of the Amusement Tax provided for hereunder shall give the Village thirty (30) days' prior written notice of the pending sale or transfer of ownership of any such amusement. Such person, firm or corporation shall maintain, within the corporate limits of the Village, complete books and records covering the operation of the amusement so taxed, for a period of six (6) months after such sale or transfer. These books and records shall be subject to a final audit by the Village or its authorized agents at all reasonable times.
Upon completion of any final audit, the books and records so maintained may be removed from the corporate limits of the Village, prior to the expiration of the six (6) month period provided for hereinabove, with the prior written approval of the Village Administrator. (Ord. 83-O-2, 1-24-1983)