(A) Right Of Entry: The treasurer/village administration, or any person certified by him as his deputy or representative, may enter the premises of any parking lot or garage for inspection and examination of books and records for the proper administration of this chapter and enforcement of the collection of the tax imposed. It is unlawful for any person to prevent, hinder or interfere with the treasurer/village administration or his duly authorized deputy or representative in the discharge of his duties in the enforcement of this chapter.
(B) Books And Records Required: It shall be the duty of every person operating a parking lot or garage in the village to keep accurate and complete books and records to which the treasurer/village administration shall at all times have full access. These books and records shall include all cash register receipts, all tickets and voided stickers required by section 5-24-6 of this chapter, and a daily sheet showing:
1. The number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly or other basis; and
2. The actual parking lot or garage tax receipts collected from all parking transactions.
(C) Retention Of Records: All books and records required by this section shall be retained for at least four (4) years after the end of the calendar year in which they are created. (Ord. 08-1277A, 9-29-2008)