(A)   All franchises issued by the city shall be subject to the imposition tax. The city shall have access at all reasonable hours to all of a licensee’s plans, contracts and engineering, accounting, financial, statistical, customer and service records relating to the franchised system and the operation of the licensee and all other records required to be kept hereunder.
   (B)   The following records and reports shall be filed with the City Clerk and in the local office of the licensee:
      (1)   Licensee rules and regulations. Copies of such rules, regulations and terms and conditions adopted by the licensee for its business; and
      (2)   Revenue. An annual report showing total revenues and gross receipts shall be filed in the office of the City Clerk no later than 120 days following the end of the licensee’s fiscal year.
(2005 Code, § 13-601)