(A) In addition to the license/permit fees previously prescribed each licensee licensed pursuant to the provisions of this chapter shall pay to the city a monthly fee equal to a percentage of the gross revenue of the permittee received from the card room operation. The percentage shall be established by resolution of the City Council. Such payment shall be made to the city not later than 15 days after the end of each month during which such gross revenues on which it was computed were received by the licensee.
(B) Each licensee shall file with the Finance Director before the 15th day following the end of each month a statement, under oath, showing the true and correct amount of gross revenue derived from the card game business licensed by the license issued to or held by such permittee for the preceding month. Such statement shall be prepared in accordance with generally accepted accounting principles and shall be accompanied by the payment of the correct amount of license fees due and owing in accordance with the provisions of division (A) of this section, and such sums correctly reflecting the monthly fees payable for the preceding month shall be accepted by the city, subject, however to the right of the city to audit the matters reported in the statement to determine the accuracy of the figures contained therein and whether or not the correct amount payable to the city has been paid.
(C) In addition, a signed declaration certification shall be attached to the statement, or included therein which declaration shall be substantially in the following form:
(1) "I hereby declare under penalty of perjury that the foregoing is true and correct."
Licensee, managing partner, or owners,
(Strike out the titles which are not applicable.)
(D) On or before October 31 of each year the licensee shall provide the city with a balance sheet and a statement of revenue for the period from July 1 of the previous year through June 30 of the then current year. This statement shall be audited by a Certified Public Accountant who will provide an opinion as to the accuracy and correctness of the statements provided.
(1) In the event that the amount of gross revenue reported in the licensee's annual statement is more than the total gross revenue reported in the monthly statements previously received by the city the gross revenue fee shall be applied to the difference and shall accompany the annual statement. In addition to the gross revenue permit fee, if the difference exceeds 1% of the annual gross revenues, a penalty of 25% of the additional fee due shall also be due and payable upon submission of the annual statement of gross revenues.
(2) The books, records, and accounts of any card room may be audited by the city. Such an audit shall be performed by a person designated by the Finance Director. Any information obtained pursuant to the provisions of this section or any statement filed by the licensee shall be deemed confidential and shall not be subject to public inspection. Such shall be available only to those city officials having jurisdiction over the provisions of this chapter and to any court of competent jurisdiction where any matter relating thereto may be actively pending.
(3) Any failure or refusal by any such licensee or permittee to make and file any statement as required within the time required, or to pay such sums by way of application fees, license or permit fees when the fees are due and payable in accordance with the provisions of this chapter, or to permit an inspection of such books, records, and accounts of licensee shall be and constitute full and sufficient grounds for the suspension and revocation of the permit or license of any such licensee.
(Ord. 684 C.S., passed 6-3-98)