The owner, operator or licensee shall maintain a register of all trailers or mobile homes located within the Park or Court, as well as the occupants and owners thereof. The register shall contain the following information for each trailer or mobile home: Location in the Park or Court; Make and model; License number and issuing state; Name and address of the owner; Dates of arrival and departure of the trailer or mobile home, or other user of Park or Court space, services, accommodations or facilities; Make, model, license number, issuing state, and owner of automobiles or other vehicles within the Park or Court owned or operated by Park or Court occupants; Dates and amounts of payments received for use of space, services, accommodations or facilities and, if applicable, exemptions claimed. The Register shall be available for inspection at all reasonable times by authorized representatives of the Office of Finance for the purposes of determining that the taxes imposed by this Section have been properly collected and remitted by the owner, operator or licensee. No register record shall be destroyed until three (3) years have expired from the date of the latest entry of arrival and departure shown thereon.