Columbia Rules and regulations—Records ordinance (§ 26-55)

(a) Each dealer, wholesaler and retailer in the city shall procure and retain invoices showing the amount and value of each shipment of cigarettes received, 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 business services administrator.

(b) All dealers, wholesalers and retailers 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 required by the business services administrator.

(c) The business services administrator and the administrator's 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 article.

(d) To verify the accuracy of the cigarette tax imposed and assessed by this article, each dealer, retailer and wholesaler shall give the business services administrator and the administrator's duly authorized representatives the means, facilities and opportunity to examine all records pertaining to cigarette sales and all cigarette inventories.

(e) The business services administrator is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the administration and enforcement of the provisions of this article.

(f) Cigarette tax reporting information received from the state shall be held in confidence and used solely for verifying cigarette tax payments.