(A) Every distributor shall retain for a period of six years all of the tobacco products tax returns, reports, forms, records and supporting schedules as may be necessary to determine the amount of tax required to be remitted.
(B) All such records and documentation required to be retained shall be made available for examination at reasonable times by the City or agents of the City, for the purpose of ascertaining the correctness of a return for the purpose of determining the amount of tax levied.
(Ord. 2021-02, passed 3-30-21)