Chapter 26 TAXATION*
Section 26-55 Rules and regulations--Records.
(a) Each dealer, wholesaler and retailer in the city shall procure
and retain invoices showing
the amount and value of each shipment of cigarettes received, the date thereof, and the name of
the shipper, and shall retain this invoice for a period of three (3) years subject to the use and
inspection of the business services administrator.
(b) All dealers, wholesalers and retailers within the city shall
maintain and keep for a period of
three years such other records of cigarettes received, sold or delivered within the city as may
required by the business services administrator.
(c) The business services administrator and the administrator's
duly authorized representatives
are authorized to examine the books, papers, invoices and other records, stock of cigarettes in
and upon any premises where they are placed, stored or sold, and equipment of any such dealer,
wholesaler or retailer pertaining to the sale and delivery of cigarettes taxable under this article.
(d) To verify the accuracy of the cigarette tax imposed and
assessed by this article, each
dealer, retailer and wholesaler shall give the business services administrator and the
administrator's duly authorized representatives the means, facilities and opportunity to examine
all records pertaining to cigarette sales and all cigarette inventories.
(e) The business services administrator is authorized and empowered
to prescribe, adopt,
promulgate and enforce rules and regulations relating to the administration and enforcement of
the provisions of this article.
(f) Cigarette tax reporting information received from the state
shall be held in confidence and
used solely for verifying cigarette tax payments.
(Ord. No. 15047, § 1, 11-18-96)