Boonville Records and reports of sales ordinance (§ 10-35)

(a) At the time of delivering cigarettes to any retail dealer each wholesale dealer in the city shall make a true duplicate invoice showing the date of delivery, the amount and value of each shipment of cigarettes delivered, and the name of the retail dealer to whom delivery is made and shall retain the same for a period of three years subject to the use and inspection of the city clerk.

(b) Each wholesale and retail dealer in the city shall procure and retain invoices showing the amount and value of each shipment of cigarettes received by him, the date thereof, and the name of the shipper, and shall retain the same for a period of three years subject to the use and inspection of the city clerk.

(c) The city clerk by regulation may provide that whenever cigarettes are shipped into the city, the railroad company, express company, trucking company, or other public carrier transporting any shipment thereof shall file with the city clerk a copy of the freight bill within ten days after the delivery in the city of each shipment.

(d) All dealers within the city shall maintain and keep for a period of three years such other records of cigarettes received, sold or delivered within the city as may be required by the city clerk.