(A) Every operator of a hotel or motel shall keep accurate records of occupancy and rentals received on hotels or motels operated in this city and such records shall be made available upon demand by the Mayor, City Manager, City Finance Director, or their designee or duly authorized agent of the city and shall be preserved for a period of three years. Moreover, the Mayor, City Manager, City Finance Director, or their designee or duly authorized agent of the city may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this chapter and to ensure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the authorized agents of city the discharge of their duties in the enforcement of this subchapter.
(B) The hotel or motel owner or operator shall at all times, keep records including a daily sheet, showing:
(1) The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel room, where such shall occur; and
(2) The actual hotel or motel tax receipts collected for the date in question.
(Prior Code, § 115.08) (Ord. 07-19, passed 11-5-2007)