§ 19-1205. Claim Checks and Parking Stickers. 156

   (1)   Before any operator required to collect the tax imposed by this Chapter may use any claim checks or parking stickers in the conduct of any parking facility or any valet parking business, such person shall certify in writing to the Department of Revenue, at least 5 days prior to the use of such claim checks or parking stickers, the serial numbers, the location of the parking facility or 157 valet parking operation at which such claim checks or parking stickers will be used, the location at which such claim checks or parking stickers may be inspected by the Department, and any other identifying information required by the Department.

   (2)   It shall be unlawful for any person who operates a parking facility or valet parking operation to use any claim checks or parking stickers for which the information required in subsection 19-1205(1) has not been delivered to the Department of Revenue at least 5 days prior to the use of such claim checks or parking stickers.

   (3)   All books, records, and daily record sheets shall be retained by each operator for a period of six (6) years subsequent to the year of the transaction. 158

 

Notes

156	Amended, 1956 Ordinances, p. 1081; amended, Bill No. 050452 (approved June 15, 2005). See note 149 for effective date provisions.
157	Word "or" added by Code editor to amendment made by Bill No. 050452.
158	Amended, Bill No. 070049 (approved September 20, 2007).