The books or records shall be maintained as follows:
A. For businesses licensed pursuant to section 7-7-2 of this code, as an operator of a parking lot, books or records must be maintained reflecting the rental of said parking spaces.
B. If any such operator fails to keep such books or records, he/she shall be liable to tax at the rate designated in subsection 15-6-2A of this chapter upon the entire proceeds from such parking area.
C. The director of finance, or his/her representative, may enter the premises of any business for inspection and examination of books and records in order to effectuate the proper administration hereof and to assure the enforcement of the collection of the tax imposed.
D. It shall be unlawful for any person to prevent, hinder, or interfere with the director of finance or his/her duly authorized representative in the discharge of his duties in the performance hereof. (Ord. M-19-13, 10-7-2013)