Sec. 5-184.19. Inspections and audits; records to be kept

The Director or his designee shall at regular intervals inspect the premises of every massage establishment and other business offering or performing massages to determine that it is operated in compliance with this Division. If a properly identified inspector or officer is denied entry to any massage establishment or other business at any reasonable time, the Director shall immediately suspend the license of the massage establishment or the use and occupancy permit of the business, give notice of the suspension, take steps to effect the closing of the establishment or business, and forthwith hold a hearing before the Director or his designee to determine whether the license or use and occupancy permit should be reinstated, permanently revoked, or continue to be suspended, as the Director may determine to be appropriate.

The Director or his designee may request the Director of Finance or his designee to inspect and audit the financial books and records of all massage establishments and of all businesses which perform massages, without regard to whether the business is required to be licensed pursuant to this Division, to determine the continuing compliance of all businesses offering or performing massages with the provisions of this Division. The Director or his designee shall give written notice of the Department's intent to inspect books and records to the massage establishment or other business. The notice shall state the date, time and place of the audit. The massage establishment or other business shall produce its books and records at that time and place. If the massage establishment or other business or its owners or principals unreasonably refuse or fail to produce the books and records after notice, the Director shall immediately suspend the license of the massage establishment or the use and occupancy permit of the business, give notice of the suspension, take steps to effect the closing of the establishment or business, and forthwith hold a hearing, upon due notice before the Director or his designee, to determine whether the license or use and occupancy permit should be reinstated, permanently revoked, or continue suspended, as the Director may determine to be appropriate.

Every massage establishment licensee shall prepare and submit to the Director annually with his application for license renewal a certified financial statement, including a statement of income by sources and a statement of financial condition with respect to the licensed establishment for the year prior to the date upon which the licensee submits his application for license renewal.

Every massage establishment and every establishment which offers to perform or performs massages as defined in Section 5-184.02, shall maintain complete and accurate books and records of the income of the establishment and the income of any persons who offer to render or render services within that establishment, setting out with simplicity the items of services or goods which generate the income of the establishment or the income of persons associated with the establishment.