For the purpose of enabling the City Collector to enforce the terms of this chapter, the following provisions are enacted.
(A) Each dealer in the city and those wholesalers and retailers, as defined in § 112.01, shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him or her, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three years subject to the use and inspection of the City Collector.
(B) All dealers, wholesalers, and retailers, as defined in § 112.01, 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 be required by the City Collector.
(C) The City Collector, or his or her 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 chapter.
(D) To verify the accuracy of the occupation tax imposed and assessed by this chapter, each person, as defined in § 112.01, is directed and required to give to the City Collector, or his or her duly authorized representatives, the means, facilities, and opportunity for such examinations as are herein provided for and required.
(E) In addition to the powers herein granted to the City Collector, he or she is authorized and empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to the delegations of his or her powers to a deputy or other employee of his or her office and any other matter or thing pertaining to the administration and enforcement of the provisions of this chapter.
(F) Cigarette tax reporting information received from the state shall be held in confidence and used solely for verifying cigarette tax payments.
(Prior Code, § 615.130) (Ord. 297, passed 2-1-2000)