(A) If a license or retailer believed to be subject to the payment of the license fee on rental motor vehicles maintains its gross receipts from motor vehicle rentals does not equal 75% or more, such fact shall be subject to verification and determination by the Administrator or his or her agent or employees through examination and audit of the books and records of such licensee or retailer, or both, as required by the Administrator.
(B) The reports required by this chapter shall be in forms prescribed by the Administrator and shall contain all essential information, dates and figures upon which the license fees required by this chapter are computed. Every person required to pay any license fee provided by this chapter shall be required to make all books, records and account upon which information required by this chapter is based available to the Administrator, his or her agents or employees for the purpose of examination, audit or verification.
(C) Nothing herein shall prevent or preclude the Administrator from conducting an examination and audit of the books, records and accounts as herein provided at any time he or she may have reasonable grounds to believe that the licensee has not correctly reported and paid the license fees due under the provisions of this chapter.
(D) All information obtained by the Administrator or any of his or her agents or employees, or any other official or employee of the county, from any reports, examination or audit of books, records, accounts, income tax returns or any other source in the administration of this chapter shall be treated and considered as confidential and privileged, except for official purposes, unless otherwise treated by judicial decree or specific provision of law and shall not be open to inspection by the public.
(E) It is further provided that the Administrator or any county official or employee shall have the right to disclose to the Commissioner of Revenue of the state, or his or her duly authorized agent or employee, any of the information provided by this section, provided reciprocal right to information concerning any person liable for license fees under the provision of this chapter is made available to the county by such state authorities and provided further that the county may publish statistics based upon information obtained in the administration of this chapter so long as such published statistics do not reveal the identity of any licensee.
(Ord. 94-3, passed 8-8-1994; Ord. 2009-6, passed 6-24-2009)