It shall be the duty of every operator to keep accurate books and records to which the finance director, or authorized representative, shall at all times have full access, which records shall include the following:
A. The name of the operator;
B. The operator's residence address and address of his principal place of business and the address of the principal place of business (if that is a different address) from which he engages in the business of renting, leasing or letting rooms in a hotel in the state of Illinois;
C. The total amount of rental receipts received during the preceding calendar month from renting, leasing or letting rooms during such preceding calendar month;
D. The total amount of rental receipts received during the preceding calendar month from renting, leasing or letting rooms to permanent residents during such preceding calendar month;
E. The total amount of other exclusions from gross rental receipts allowed by this chapter;
F. The gross rental receipts which were received during the preceding calendar month and upon the basis of which the tax is imposed;
G. The amount of the tax due; and
H. Such other reasonable information as the city may require.
The finance director, or authorized representative, may enter the premises of any hotel for inspection and examination of books and records in order to effectuate the proper administration of this chapter 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 finance director, or authorized representative, in the discharge of his duties in the performance of this chapter. (Ord. 19-O-103, 12-18-2019)