New Franklin Rules and Regulations: Records ordinance (§ 615.050)

For the purpose of enabling the City Collector to enforce the terms of this Chapter, the following provisions are enacted:

1. Each dealer in the City and those wholesalers and retailers, as defined in Section 615.010, 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 Collector.

2. All dealers, wholesalers and retailers, as defined in Section 615.010, within the City shall maintain and keep for a period of three (3) years such other records of cigarettes received, sold or delivered with the City as may be required by the City Collector.

3. The City Collector or his/her 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 Chapter.

4. To verify the accuracy of the occupation tax imposed and assessed by this Chapter, each person, as defined in Section 615.010, is directed and required to give to the City Collector or his/her duly authorized representatives the means, facilities and opportunity for such examinations as are herein provided for and required.

5. In addition to the powers herein granted to the City Collector to prescribe, adopt, promulgate and enforce rules and regulations relating to the delegation of his/her powers to a deputy or other employee of his/her office and any other matter or thing pertaining to the administration and enforcement of the provision of this Chapter.

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