4-236-050  Maintenance of records.
   (a)   It shall be the duty of every operator to keep accurate and complete books and records to which the comptroller or the commissioner of business affairs and consumer protection shall at all times have full access. These books and records shall include all electronic records, cash register or other receipts and all cash register tapes required by Section 4-236-060 of this chapter, all tickets and voided tags required by Section 4-236-060 and a daily sheet for each location showing (i) the number of motor vehicles parked in or on each lot or garage, segregated on a daily, weekly, monthly, or other basis, and also segregated by the amount of the charge or fee imposed for parking and (ii) 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; provided, however, that an operator on an annual basis may request approval from the comptroller to discard tickets or tags that were issued more than one year earlier and the comptroller shall grant such approval if he or she determines that the operator's books and records satisfy the requirements of this chapter.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-7-96, p. 32073; Amend Coun J. 11-13-96, p. 34040; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 5-24-17, p. 49413, § 1)