§ 113.26  RECORDS AND REPORTS.
   (A)   Each organization licensed to conduct raffles shall keep records of its gross receipts, expenses and net proceeds for each single gathering or occasion at which winning chances are determined. All deductions from gross receipts for each single gathering or occasion shall be documented with receipts or other records indicating the amount, a description of the purchased item or service or other reason for the deduction, and the recipient. The distribution of net proceeds shall be itemized as to payee, purpose, amount and date of payment.
   (B)   Each organization conducting raffles pursuant to this subchapter shall have separate records of each raffle conducted pursuant hereto. The person who accounts for gross receipts, expenses and net proceeds from the operation of raffles on behalf of such organization shall not be the same person who accounts for other revenues of the organization.
   (C)   Each organization licensed to conduct raffles shall report yearly to its membership, and to the city, its gross receipts, expenses and net proceeds from raffles, and the distribution of net proceeds itemized as required in this section.
   (D)   Records required by this section shall be preserved for three years, and organizations shall make available their records relating to operation of raffles for public inspection at reasonable times and places.
(1999 Code, § 113.26)  (Ord. 976, passed 3-16-1981; Ord. 4131, passed 2-18-2020)