Skip to main content
Loading…
This section is included in your selections.

A. A seller shall keep complete and accurate books, records, and accounts, showing all inventory purchases and the gross receipts for all sales made 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 seller shall maintain all written and electronic records relating to any marijuana or marijuana product sale, for a period of six years after such marijuana or marijuana product sale, including but not limited to:

1. All local, state, and federal tax reports and forms;

2. All accounting records;

3. All sales receipts; and

4. All documentary evidence supporting any exemption provided under this chapter.

B. Upon reasonable notice, a seller shall make all records and materials specified in subsection (A) of this section available for the director’s and/or the marijuana and marijuana product tax administrator’s inspection during customary business hours.

C. The director may conduct random audits of seller’s monthly reports by examining any of the records and materials specified in subsection (A) of this section. (Ord. 2016-67 § 2, 2016.)