§ 20-13. Verification of payment of tax.

(a)

Inspections generally. The manager of regulated industries and the city auditor, or their duly authorized representatives, are hereby authorized to examine books, records, invoices, papers and stocks of cigarettes in and upon any premises where such books, records, invoices, papers and stocks of cigarettes are placed, stored, warehoused or sold, and equipment of any such retail dealer, wholesale dealer, jobber, warehouse or place of storage, pertaining to the sale, storage or delivery of cigarettes. To verify the accuracy of the occupation tax imposed and assessed by this chapter, each such person is hereby directed and required to give to the manager of regulated industries or to the city auditor, or their duly authorized representatives, the means, facilities and opportunity for such examinations as are provided for and required in this section.

(b)

Inspection of vehicles. The manager of regulated industries and the city auditor, or their authorized representatives, shall have authority to enter upon trucks or other vehicles known to be engaged in the business of delivering cigarettes in the city for resale at retail, for the purpose of examining the contents of such trucks or other vehicles in search of evidence of violation of the provisions of this chapter.

(c)

Segregation of deliveries. Any person making delivery of cigarettes in the city consigned to more than one customer shall segregate the deliveries sufficiently to disclose the names and addresses of the retailers.

(Code of Gen. Ords. 1967, § 11.13; Ord. No. 150505 , § 5, 7-16-15)