A. Except as provided in subsection B of this section, the owner of an adult entertainment business shall maintain complete records that can be segregated with regard to all transactions involving products, merchandise, services or entertainment characterized by an emphasis upon specified sexual activities or the exposure of specified anatomical areas. Such records shall be sufficient to establish the percentage of gross receipts of the business that is derived from such transactions. Such records shall be maintained for at least three (3) years after the end of the calendar year for which the records were created.
B. The requirements of subsection A of this section shall not be applicable to any adult entertainment business whose owner has submitted to the director a written statement consenting to the application of this chapter to such business and agreeing to maintain the records specified above for a period of six (6) months following the withdrawal of such consent. (Ord. 98-O-2302, eff. 7-2-1998)