(1) Every operator of a parking facility shall keep accurate books and records to which the Department shall have full access at all times. These records shall include:

(a) A daily return sheet, in the form and manner prescribed by the Department, showing:

(.1) number of cars parked or stored on an hourly, daily, weekly, or monthly basis in or on each facility;

(.2) the gross receipts from all such transactions;

(.3) the actual tax due the City.

(b) Copies of all claim checks issued in connection with all transactions for each parking facility.