(a) It shall be the duty of every person engaged in the business of operating and carrying on the business of the operation of a motel or hotel to file with the city manager, on forms prescribed by him, giving such information that may be necessary to determine the amounts to which the license tax shall apply for all gross daily rental receipts for the monthly period, to be submitted with monthly payments.

    (b) The city manager or his representatives shall have the right at all reasonable times during business hours to make such examination and inspection of all books and records of the licensee as may be necessary to determine the correctness of such reports.

    (c) The city manager or his designee shall make an estimation of the yearly revenue from such license tax to the council as a part of the yearly budget report.

(Code 1964, § 11.1420)