8.44.130 Record keeping.
A. In order to facilitate the administration and enforcement of the provisions of this chapter, each distributor shall maintain and keep for a period of six years all of the monthly excise tax reports, forms and other records prescribed by this chapter or as prescribed hereafter by the Chief Financial Officer or their designee.
B. A distributor shall keep complete and accurate books, records, and accounts, showing all inventory purchases and distribution of tobacco products within the Borough, for a period of six years from the date of each sale. In addition to all other record keeping requirements under this chapter, a distributor shall maintain all written and electronic records relating to the distribution of tobacco products, for a period of six years after such distribution, including but not limited to:
1. All local, state, and federal tax reports and forms;
2. All inventory, shipping, and accounting records;
3. All sales receipts; and
4. All documentary evidence supporting any exemption provided under this chapter.
C. The Borough may conduct investigations or audit any distributor’s reports by examining any of the records and materials specified in this subsection or other relevant record or material. The Chief Financial Officer, or their designee, is specifically authorized and empowered to examine and inspect at all reasonable hours and upon reasonable notice the books, records, products, materials and other documents of any distributor, including the distributor’s state business license, in order to carry out the provisions of this chapter. (Ord. 2019-09 § 2, 2019; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.130.)