Fulton Rules and regulations—Records ordinance (§ 22-64)

For the purpose of enabling the city clerk to enforce the terms of this article, the following provisions are enacted:

(1) Each dealer in the city and those wholesalers and retailers as defined in section 22-61 shall procure and retain invoices showing the amount and value of the shipment of cigarettes received by him, the date thereof, and the name of the shipper, and shall retain this invoice for a period of three years subject to the use and inspection of the city clerk.

(2) All dealers, wholesalers and retailers as defined in section 22-61 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.

(3) The city clerk or his 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.

(4) To verify the accuracy of the occupation tax imposed and assessed by this article, each person, as defined in section 22-61, is directed and required to give to the city clerk or his duly authorized representatives, the means, facilities and opportunity for such examinations as are provided for and required by this article.

(5) In addition to the power granted by this article to the city clerk, he is authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his powers to a deputy or other employee of his office and any other matter or thing pertaining to the administration and enforcement of the provisions of this article.

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