The County Treasurer or authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this Article, 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 theCountyTreasurer or authorized representative in the discharge of the duties in the enforcement of this Article. It shall be the duty of every owner to keep accurate and complete books and records to which the County Treasurer, or authorized representative, shall at all times have full access, which records shall include a daily sheet showing:
(A) The number of hotel or motel rooms rented during the twenty-four (24) hour period, including multiple rentals of the same hotel or motel rooms where such shall occur; and
(B) The actual hotel or motel tax receipts collected for the date in question.