Records.
El Paso City Code § 3.40.070
in effect3.40.070 - Records.
A. The owner of a motor vehicle used for rental purposes shall keep for four years records and supporting documents containing the following information on the amount of:
1. Gross rental receipts received from the rental of the motor vehicle; and
2. The tax imposed under this chapter and paid to the city comptroller on each motor vehicle used for rental purposes by the owner.
B. Mileage records are not required.
C. The city comptroller upon reasonable notice shall have access to books and records necessary to enable him to determine the correctness of any report filed as required by this chapter and the amount of taxes due under the provisions of this chapter.
D. An offense under subsection A of this section is a misdemeanor punishable by a fine of not less than twenty-five dollars or more than five hundred dollars.
(Ord. 13431 (part), 1997)
Source: City of El Paso, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/el_paso/codes/code_of_ordinances?nodeId=TIT3REFI_CH3.40MOVERETA_3.40.070REFetched: 10/28/2026