(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, 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 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 to use any claim checks or parking stickers for which the information required in Section 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, daily record sheets and claim check stubs shall be retained by each operator for a period of six (6) years subsequent to the year of the transaction.