Records

(a)

Each and every person or company required to file fuel oil tax reports or collect fuel oil taxes shall keep complete records, together with invoices, bills of lading, sales summaries and other pertinent records and papers that may be required by the city, for the reasonable administration of the fuel oil laws of this article. Such records are to be kept for a period of four (4) years. These records shall show all purchases of fuel oil within the corporate limits of the city, the price charged upon each purchase, the period of time covered thereby, the amount of tax levied and imposed thereunder, the date of payment, the type of fuel oil sold, to whom the fuel oil was sold or shipped, the point of delivery of the fuel oil, the date of sale in which the fuel oil was shipped or delivered, the name of the carrier of the fuel oil and the quantity of fuel oil sold.

(b)

The records shall be kept open for inspection by duly authorized officers or agents of the city during business hours on all business days, and the duly authorized officers or agents of the city shall have the right, power and authority to make such transcripts therefrom during such times as they may desire. Records not located within the municipal limits of the city shall be furnished by the seller to the city within fourteen (14) days of written demand. Should the seller not comply with the written demand, the city may authorize an agent or officer of the city to conduct an audit at the location where the records are located at the seller's expense.

(Ord. No. 89-245, § 2(37-80), 9-28-89)