An MCS provider that is subject to the remittance of
a franchise fee, or its functional equivalent, shall file with the City, within
45 days after the expiration of each of the MCS provider's fiscal quarters,
a detailed financial and revenue report and statement clearly showing the
franchise fee or functional equivalent due for the preceding quarter, together
with the basis of the calculations thereof. Such statement shall be certified
by a certified public accountant or officer of the MCS provider attesting
to the accuracy, completeness, and veracity of the revenue figures. Such report
and statement shall be in the form and format determined necessary by the
City Council, or its designee, to reasonably ascertain the accuracy and completeness
of the total remittance, as well as the accuracy and completeness of all types,
categories and sources of revenue, individually. Further, said report and
statement shall show all revenue from whatever source, that is directly or
indirectly derived from, or caused to be derived from, or that is attributable
to the operation of the multichannel system or the provision of any service
by or using the multichannel system. The revenue shall, at least, be reported
by service category, type, and level, individually, showing appropriate computations
and individual and incremental rates for all sources, levels, tiers, clusters,
and types of services, and other revenue sources by kind and type.