18.54.025   STATEMENTS AND RECORDS.
   .010   Person(s) required to obtain a business license pursuant to the provisions of Chapter 3.04 (General Provisions) of Title 3 (Business Licenses) of this Code, for any business establishment which provides products, merchandise, services or entertainment which is distinguished or characterized by an emphasis on matter depicting, describing or relating to specified sexual activities or specified anatomical parts, as defined in Section 18.54.020 of this Code, shall maintain complete records which can be segregated with regard to all transactions involving such products, merchandise, services or entertainment which are sufficient to establish the percentage of gross receipts of the business which is derived from such transactions. The term "gross receipts" shall have the meaning set forth in subsection .070 of Section 3.04.010 (Definitions) of Title 3 (Business Licenses) of this Code. Such records shall be maintained for a period of at least three (3) years.
   .020   No person required to keep records under this section shall refuse to allow authorized representatives of the License Collector to examine the records at reasonable times and places.
   .030   This Section 18.54.025 shall not be applicable to a business establishment: (i) for which such transactions constitute less than fifteen percent (15%) of the gross receipts of the business; (ii) for which the owner has an application pending for, or has obtained, a sex-oriented business permit; or (iii) for which the owner has filed a sworn statement with the City giving the name and address of the owner's business and stating, under penalty of perjury, that the business is being run as a sex-oriented business within the meaning of this Code. (Ord. 5920 § 1 (part); June 8, 2004.)