A. Authority of Tax Collector Generally. The tax collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter.

The tax collector shall transmit all moneys collected pursuant to this chapter to the treasurer for deposit to the credit of the general fund.

B. Records Required from Operators. Every operator renting parking space in this City shall keep such records, receipts, invoices, and other pertinent papers in such form as the tax collector may require.

C. Examination of Records and Equipment. The tax collector and/or the City Auditor or any person authorized in writing by them and/or the City Auditor may examine the books, papers, records and equipment of any person renting parking space and any person liable for the tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

D. Reports May Be Required. In administration of the tax the tax collector may require the filing of reports by any person or class of persons having in their possession or custody information relating to rentals of parking spaces which are subject to the tax. The reports shall be filed when the tax collector requires, and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the tax collector may require.

E. Limitation on Disclosure of Business of Operators. It is unlawful for the tax collector or any person having an administrative duty under this chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any operator or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected, interest and penalties. (Ord. 5060-NS § 19, 1978)