(A) It shall be presumed that all purchases or uses of tangible personal property purchased at retail are subject to tax under this subchapter until the contrary is established, and the burden of proving that a transaction is not taxable hereunder shall be upon the person who would be required to pay the tax or remit the tax to the village if the transaction is taxable. In the course of any audit or investigation or hearing by the village with reference to a given purchaser, if the village finds that the person lacks documentary evidence needed to support the claim that no tax is due hereunder, the village is authorized to notify that person in writing to produce evidence, and that person shall have 60 days subject to the right in the village to extend this period either on request for good cause shown or on its own motion from the date when the notice is sent by certified or registered mail (or delivered if the notice is served personally) in which to obtain and produce evidence for the village’s inspection failing which the matter shall be closed and the transaction shall be conclusively presumed to be taxable hereunder.
(B) Every person using, in this village, tangible personal property purchased at retail from a retailer on or after the effective date hereof shall keep such records, receipts, invoices and other pertinent books, documents, memoranda and papers as the village shall require, in such form as the village shall require. For the purpose of administering and enforcing the provisions hereof, the village, or any officer or employee of the village designated, in writing, by the Village Administrator thereof, may hold investigations and hearings concerning any matters covered herein and may examine any books, papers, records, documents or memoranda of any retailer or purchaser bearing upon the sales or purchases of tangible personal property, the privilege of using which is taxed hereunder, and may require the attendance of such person or any officer or employee of such person, or of any person having knowledge of the facts, and may take testimony and require proof for its information.
(Ord. 940, passed 4-21-97)