§ 792.105. Records of purchases; inspections.

Each seller of fuel oil shall keep complete records showing all purchases in the City of this service, which records shall show the price charged upon each purchase (showing all other charges upon which the tax levied hereby is collected, unless the purchase is exempt from taxation), the date thereof, where the purchase is exempt from taxation hereunder and, if exempt, the purchaser's exemption number, and the date of payment thereof, and the records shall be kept open for inspection by the duly authorized agents of the City during business hours on all business days. The duly authorized agents of the City shall have the right, power and authority to make transcripts of the records during such times as they may desire. It shall be the duty of the Tax Collector to inspect the records in order to determine that the tax hereby imposed and levied is being properly reported and paid to the City and that an accurate record of exempt purchases and exemption numbers is being maintained by each seller of the service.

(Ord. 72-591-277, § 1; Ord. 72-1205-583, § 1; Ord. 74-743-278, § 7; Ord. 74-957-432, § 1; Ord. 76-772-484, §§ 3, 6; Ord. 83-591-400, § 1; Ord. 90-709-572, § 4; Ord. 98-226-E, § 1)

Note— Former § 807.105.