(A) It shall be the duty of every person operating a parking lot or garage in the city to keep accurate and complete books and records to which the City Collector shall at all times have full access. These books and records shall include all cash register receipts, all tickets and voided stickers required by 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.
(B) All books and records required by this section shall be retained for at least four years after the end of the calendar year in which they are created.
(Ord. 93-50, passed 9-14-1993)