A. Every retail store or food store shall make the following records available for audit by the Town Manager or designee to verify compliance with this chapter, and each such record must be kept for a period of three (3) years after the end of the calendar year of the creation of such record:
1. The total amount of disposable bag fees collected;
2. The number of disposable bags provided to customers;
3. The forms and receipts of any notice required by this chapter; and
4. Any underlying records, including any books, accounts, invoices, or other records necessary to verify the accuracy and completeness of the above records.
B. All records kept pursuant to this section shall be treated as confidential commercial documents, to the extent permitted by law.
C. If, based upon an audit, the Town Manager determines that the retail store or food store has failed to collect the disposable bag fee, or has underpaid the disposable bag fee, the Town Manager shall, based on available information, make an estimate of the fees due.
1. The Town Manager shall serve upon the delinquent retail store or food store personally, by electronic mail, or by first class mail to the last address of the retail store or food store on file with the Town a Notice of Final Determination, Assessment, and Demand for Payment containing the following information:
a. A statement of the estimated fees, penalties, and interest due;
b. A statement that payment is due within twenty (20) calendar days after the date of the Notice of Final Determination; and
c. A statement that the retail or food store may request a hearing on the assessment as provided in section 3-2-15 of this title.
2. If payment of any amount listed in the Notice of Final Determination is not received on or before the applicable due date, penalty and interest charges shall be added to the amount due as follows:
a. A penalty of ten percent (10%) of total due; and
b. An interest charge of one percent (1%) of the total penalty per month. (Ord. 520, Series of 2019)