§ 3.40.230. Inspection and maintenance of documents and records.

A.

Every person subject to this chapter shall keep a complete and accurate record of all cigarettes and other tobacco products manufactured, purchased, sold, brought into, transported outside of or acquired within the city by such person, as follows:

1.

Except in the case of a manufacturer, the records shall include a statement containing the name and address of the person from whom cigarettes or other tobacco products were purchased or acquired, the date(s) of delivery, the quantities of cigarettes and other tobacco products, the trade names and brands, and the prices paid for all tobacco products purchased.

2.

Each invoice or other documentation of the sale of cigarettes or other tobacco products within the city shall state whether the tax imposed under this chapter has been paid.

3.

Persons subject to this chapter shall keep such other documents and records as the department prescribes.

4.

All documents and records required by this section shall be preserved by persons subject to this chapter for three years. All records and documents required to be kept or retained by this chapter are subject to inspection within the city upon demand by the department.

B.

A licensee transferring or selling cigarettes or other tobacco products to an exemption cardholder must keep a record of cigarettes and other tobacco products transferred or sold to such person, including the serial number of the exemption card.

C.

The finance director may, during business hours, enter the business premises of a licensee or cardholder where cigarettes or other tobacco products are kept or stored, so far as it may be necessary for the purpose of examining such products and the related business records.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)