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(3) "Swap meet operator" shall mean any person or organization conducting or operating the business of a swap meet on any premises in the city excluding, however, swap meet exhibitors. (b) Fees. (1) Every swap meet operator shall pay an annual business license fee according to Section 21-119(1) of this Chapter. (2) Each swap meet exhibitor participating in a swap meet shall pay a fee in the amount specified in Section 21-120s(7) per swap meet stall per day. Where two (2) or more swap meet exhibitors share a single stall, each such exhibitor shall pay a separate daily stall fee. Such fee shall constitute a debt owed by the swap meet exhibitor to the city and shall be extinguished only by payment to the swap meet operator. The swap meet exhibitor shall pay the fee to the swap meet operator at the time and on each day the swap meet exhibitor participates in the swap meet. Any unpaid fee shall be paid upon the termination of the swap meet exhibitor's participation in the specific swap meet. Each swap meet operator shall collect the fee imposed by the provisions of this Section to the same extent and at the same time as any other fees are collected from every swap meet exhibitor. The amount of the fee shall be separately stated from any other monies collected by the swap meet operator. The fee shall be in addition to any other fee required by the city. (3) On or before the tenth day following each swap meet, each swap meet operator shall file a return with the collector showing the total amount of fees collected under this Section and such other information as may be required by the collector. At the time the return is filed, the swap meet operator shall remit the full amount of the fees collected to the collector. Returns and payments shall be due immediately upon cessation of business by the swap meet operator for any reason. (4) Every swap meet operator shall hold all fees collected under this Section in trust for the account of the city until payment thereof is made to the collector. Any swap meet operator who fails to remit the fees within the time specified shall pay a penalty of ten (10) per cent for each month said payment is overdue. (c) Records. Each swap meet operator shall keep full and accurate records of gross receipts and stall rentals to vendors in connection with the operation of the swap meet. The city, by and through its authorized officers shall have the right to examine and audit such records, including records of any bank accounts, at any reasonable time, and swap meet operators shall cooperate fully with inspection of them. Such records shall include, but are not limited to, the total amount of gross receipts from each day, as well as whatever records are necessary in order to provide the city any required information pursuant to subsection (b)(3) of this Section. Sec. 21-98. - Coin -operated machines or devices; license tax imposed; amount of tax; applicability of tax where devices are operated as secondary business. Ordinance No. NS-3028 Page 5 of 15