(a) Every operator shall keep, separately, with respect to each parking facility operated by such operator, accurate and complete books and records of all shows and events. These records shall include a daily report showing, for each event:
(1) The number of cars housed, parked or stored on an hourly, daily, weekly or monthly basis in or on a parking facility for each event;
(2) The gross receipts from all transactions for each event; and
(3) The taxes due the City on all transactions.
(b) All books, records and daily reports shall be retained by each operator for a period to be prescribed by the Director in rules and regulations.
(c) Each operator shall afford the Director and his or her designated agents access to all such records and evidence at all reasonable times and shall provide verification or authentication of the same, as the Director may require. The Director and his or her agents are hereby authorized to examine the books, papers and records of any operator or suspected operator in order to verify the accuracy of any return made, or, if no return has been made, to determine the taxes due. Every operator is hereby required and directed to provide to the Director and his or her designated agents the means, facilities and opportunity to conduct any examinations or investigations as are hereby authorized.
(Ord. 8511-1998. Passed 12-15-98.)