§ 610.070. Rules and Regulations, Records., Chapter 610. Municipal Cigarette Tax, Business and Occupation, Code of Ordinances, Owensville

For the purpose of enabling the City to enforce the terms of this Chapter, the following provisions are enacted:

Each dealer in the City and those wholesalers and retailers as defined in Section 610.010 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him/her, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three (3) years subject to the use and inspection of the City.

All dealers, wholesalers and retailers as defined in Section 610.010 within the City shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered within the City as may be required by the City.

The City or their 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.

To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 610.010, is directed and required to give to the City or their duly authorized representative, the means, facilities and opportunity for such examinations as are herein provided for and required.

In addition to the powers herein granted to the City, the City is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of the City's powers to a deputy or other employee of the City and any other matter or thing pertaining to the administration and enforcement of the provisions of this Chapter.