Commencing in June 2015, and in June of every year thereafter, as part of the budget process, the provisions of this chapter shall be reviewed and a separate report made to the Council. The report shall contain a summary of the amounts realized, the necessity of the tax and the adequacy of the tax rate. A public hearing shall be held on the report and the Council shall determine whether or not changes to the tax should be made. The tax proceeds shall be subject to the same independent annual audit requirements as other general fund revenue. (Ord. 2014-03 § 2, 2014)