§ 96.49 REVENUE, RETURN FILING.

   (A)   Filings with finance department. Each licensee shall, on a monthly basis, file with the city’s finance department, on a city-provided form, a sworn statement of all revenue derived from each of the following:

      (1)   Sales of all alcohol whether for on-premises or off-premises consumption or both; and

      (2)   Sales of all food prepared for immediate consumption to the extent the licensee engages in such sales.

   (B)   Payment of taxes. Each licensee shall pay the city the taxes due and payable pursuant to §§ 116.40 et seq. (alcohol beverage retail purchase tax) and §§ 116.50 et seq. (tax on food prepared for immediate consumption and on alcoholic beverages sold for on-premise consumption).

   (C)   Audit of licensee’s financial books and records. As a condition for granting any license, the granting of such license shall be deemed to include authorization for the city to conduct an audit of any licensee's books and records to verify the food and beverage sales for purposes of reporting such sales as provided in this code.

(Ord. 9470, passed 3-5-24)