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may set, the applicant or licensee shall provide to the collector a list giving the kind or character of machine or device, local business name and street address, and number of machines or devices at each proposed or existing location. Sec. 21-115. Same - Keeping of records; applicability of audit. Section 21-80 shall apply to all statements provided to be filed under section 21- 114; provided however, that the inspection of books and records shall be limited specifically to books and records reflecting the employees and other persons engaged in the business activity. Sec. 21-122. Nonpayment of tax; assessment by lien; recording and enforcement of liens; recording service fee. (a) Recording of a certificate of lien. If any amount, including penalties, interest, and administrative charges required to be paid under this chapter is not paid when due, the collector or any duly authorized revenue officer acting as his or her designated agent, may record or cause to be recorded, in the office of the county recorder(s) of such counties as the collector may determine, a certificate which specifies the amount due, the name and address of the person liable for the same, a statement that the collector has complied with all provisions of this chapter in the determination of the amount required to be paid, and a legal description of the real property owned by such person. From the time of the recording of the certificate, the amount required to be paid together with penalties, interest, and administrative charges owing constitutes a lien upon all real property in the county owned by such person or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten (10) years from the filing of a certificate unless sooner released or otherwise discharged. (b) Recording service fee. Whenever the collector in his or her discretion determines that the recording of a certificate of lien is desirable to secure and effectuate the collection of any amount required to be paid under the terms of this chapter, then a recording service fee shall be applicable in the amount as specified by resolution of the city council. Sec. 21-123. Reserved. Sec. 21-124. Reserved. Sec. 21-125. Reserved. SECTION 6: That sections numbered 21-80.1, 21-83.1, 21-93.1, 21-118.1, 21- 119.1, 21-119.2, 21-119.3, and 21-120h shall hereby be added to Chapter 21 of the Santa Ana Municipal Code and shall read as follows [new language in bold]: Page 23 11 A-25