§ 3.20.190. Record of sale.

A.

Except for a person who has been certified by the finance director as a seller who engages solely in tax exempt sales, each person making sales within the city shall provide to the buyer, and shall retain a copy of, a receipt or invoice documenting the details of the sale and maintain suitable records of all sales made.

B.

Each receipt or invoice shall:

1.

Be dated;

2.

Be sequentially pre-numbered, but may be sequentially machine-numbered, if the number printed on the receipt or invoice is machine-generated;

3.

Show the quantity, description and price of the goods sold, services rendered or sold or rentals made;

4.

Show the amount of the sales tax on the sale; and

5.

If any part of the sale is exempt, set out in detail on the receipt or invoice:

a.

Each item and the amount of the sale that is tax exempt;

b.

The reason for the exemption;

c.

The name of the entity and the name of the person actually making the purchase; and

d.

If the exemption may be given only upon the display of an exemption certificate or business license or upon the provision of a business license number, the seller shall record on the receipt or invoice the number and expiration date of the certificate or business license and the name of the person to whom issued.

C.

"Suitable records of all sales made" as used in subsection A of this section, shall mean at a minimum a daily "Z" or "Z"-total report, or equivalent, for all businesses with cash registers. (A "Z" or "Z"-total report is the report generated by the cash register at the end of each business day, which calculates, at least, the totals for each department key, total sales and total receipts—although some cash registers have more detailed "Z" or "Z"-total reports.) All sales made at businesses with cash registers must be rung on the cash registers. Businesses that do not have cash registers shall use another method, such as invoices or cash receipt books, for recording daily sales. Summaries of invoices are suitable records of all sales made, provided that copies of all back-up invoices are preserved as required under this chapter. Whatever records are kept must reflect the total, daily purchases of taxable items. If no taxable sales are made on any business day, the records kept shall so reflect "zero" sales on that day. Records must also be kept to substantiate any claimed deductions or exclusions authorized by law. Records may be written, kept on microfilm, stored on data processing equipment or may be in any form that the city or its designee may readily examine. If a business or person who is required to keep suitable records under this chapter fails to keep accurate, suitable records of gross receipts, deductions and exclusions, the city may take actions that include, but are not limited to, estimating the sales tax liability using a sample and projection auditing method to calculate the sales tax liability, using standard accounting methods to determine sales tax liability, suspending or revoking the person's or business' sales tax license, filing a civil or criminal action and/or taking any other action authorized by law to enforce compliance with the city's sales tax code and the record-keeping requirements of this code.

D.

Unless a specific, written exception has been granted by the finance director, with the approval of the city manager, all sellers within the city who sell food, beverages, fuel and/or goods that have gross monthly sales of two hundred dollars or more on an annualized basis must have a cash register and must record each retail sale on a cash register that provides, at a minimum, a daily "Z" or "Z"-total report, or equivalent, as set forth in subsection C. of this section. The "Z" or "Z"-total daily reports, or equivalent, produced by the cash register must be kept for three years, as required by Section 3.20.200D. of this chapter. Sellers who fail to comply with this mandatory cash register requirement are subject to any or all of the civil and criminal penalties set forth in this chapter.

E.

The specific, written exception to the cash register requirement set out in subsection D. of this section, shall only apply to electronic, computer or other automated systems that produce and retain daily, total reports of sales and the sales taxes collected on such sales. Records of the sales transactions produced by these electronic, computer or other automated systems must be kept in the appropriate data format for three years, as required by Section 3.20.200D. of this chapter. Sellers who have been granted a specific, written exception to the cash register requirement and who fail to comply with this mandatory electronic, computer or other automated system requirement are subject to any or all of the civil and criminal penalties set forth in this chapter.

(Ord. 04-10 § 2 (part), 2004).