(a) A vendor must display to the Director, or another person designated by the County Executive, packages of tobacco products taxable under this Article to allow the County to decide if the vendor has paid the tax due under this Article.
(b) A vendor must keep complete and accurate records of all transactions involving tobacco products that are taxable under this Article, as required by the Director. A vendor must display to the Director records of the vendor's business to allow the Director to decide if the vendor has paid the tax due under this Article. The Director may audit the vendor's records.
(c) The Director, or another person designated by the County Executive, may issue a subpoena to inspect the records of a vendor to decide if the vendor has paid the tax due under this Article. (1998 L.M.C., ch. 34, § 1; 2001 L.M.C., ch. 28, §§ 13, 15 and 16; 2016 L.M.C., ch. 7, § 2.)
Editor’s noteThe effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 13, is the same effective date as 1998 L.M.C., ch. 34, § 1.