§ 610.060. Rules and Regulations — Records.

A. 

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.

B. 

All dealers, wholesalers and retailers as defined in Section 610.010, subject to the license and tax imposed herein, 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.

C. 

The City, by its duly authorized representatives, is 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.

D. 

Each person, as defined in Section 610.010, is directed and required to give to the City the means, facilities and opportunity for such examinations as are herein provided for and required.

E. 

The City Administrator is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this Chapter.

F. 

Cigarette tax reporting information received from the State of Missouri shall be held in confidence and used solely for verifying cigarette tax payments.

Ord. No. 6841 §6, 9-23-1996