(a) The Treasurer shall have power to adopt and promulgate such rules and regulations as the Treasurer may deem necessary to carry out the provisions of this chapter.
(b) Each person required by this chapter to collect and pay, or to pay the taxes imposed hereby shall keep such records or receipts, issuance of complimentary tickets, and otherwise, together with the ticket stubs, and other pertinent documents, in such form as the Treasurer may by such regulation require. Such records and other documents shall be open at any time during business hours to the inspection of the Treasurer, and shall be preserved for a period of three years, unless the Treasurer shall in writing consent to their destruction within that period, or in writing requires that they be kept longer.
(c) The Treasurer may require any person required by this chapter to collect or to pay the tax hereby imposed to file with the Treasurer a bond subject to the approval of the City Law Director, with security to the approval of the City Auditor, and in such amount as the Treasurer may fix, conditioned for the collection and payment, or the payment of any such taxes due or which may become due from such person. Such bond when approved by the Treasurer shall be deposited in the Treasurer’s Office. In lieu of such bond, securities approved by the Treasurer may be deposited with the Treasurer and shall be kept as security for the payment of such tax, interest or penalty, or both. The Treasurer may sell any securities so deposited at public or private sale without notice to the depositor thereof, if it becomes necessary so to do in order to recover the amount of such tax, interest or penalty, or both, due or unpaid. Upon any such sale the surplus, if any, above such amounts so due and unpaid shall be returned to the depositor of the securities.
The Treasurer may by such regulations permit any person making a refund of any payment upon which a tax is collected under this chapter to repay therewith the amount of the tax collected on such payment, and provide for the crediting of the amount so repaid against amounts included in any subsequent return.
(Ord. 27-1994. Passed 9-27-94.)