The City of Paris recorder shall be responsible for the collection of such tax. A monthly tax return under oath shall be filed with the City of Paris recorder by the operator with such number of copies thereof as the City of Paris recorder may reasonably require for the collection of such tax. The report of the operator shall include such facts and information as may be deemed reasonable for the verification of the tax due. The form of such report shall be developed by the City of Paris recorder and approved by the Board of Commissioners prior to use. The City of Paris recorder shall audit each operator in the City of Paris at least once per year and shall report on the audits made on a quarterly basis to the Board of Commissioners.