1965 Ordinances - Laserfiche WebLink

Home Browse Search

be deemed a misdemeanor and upon conviction thereof the wholesale dealer or jobber shall be subject to a fine of not less than Fifty ($50.00) Dollars nor more than Two Hundred ($200.00) Dollars, or imprisonment in jail for not more than thirty (30) days, or both. Section 10: (a) That for the purpose of enforcing the collec- tion of the tax levied by thi~ Ordinance the Commissioner is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all transportation companies, agencies, or firms that conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers, as provided in this Ordinance, are importing or are other- wise shipping articles of tangible personal property which are liable for said tax. In the event said transportation company, agency or firm shall refuse to permit such examination of its books, records, and other documents by the Commissioner, as aforesaid, it shall be deemed guilty o£ a misdemeanor punishable by a fine of not less than Fifty C$50.00) Dollars, nor more than Five Hundred ($500.00) Dollars; provided further, that the Commissioner shall have the right to proceed in a court of record of this City for a mandatory injunc- tion or other appropriate remedy to enforce his right, as granted this section, to an examination of the books and records of trans- portation companies. (b) Each dealer, as defined in this Ordinance, shall secure, maintain, and keep for a period of two (2) years a complete record of tangible personal property received, used, sold at retail, dis- tributed or stored, leased, or rented within this City by said dealer Together with invoices, bills of lading, and other pertinent records and papers as may be required by the Commissioner for the reasonable administration of this Ordinance, and all such records shall be open for inspection to the Commissioner at all reasonable hours. Any dealer subject to the provisions of this Ordinance who shall violate these provisions shall be guilty of a misdemeanor and upon conviction shall be punished as provided by Section 11 (g). Section 11: Ia) That if any dealer subject to make and file a return required by any provision of this Ordinance fails to render such return within the time required or renders a return which is false or fraudulent in that it contains statements which differ from the true gross sales, purchases, leases, or rentals taxable under this Ordinance or otherwise fails to comply with the provisions of this Ordinance for the taxable period for which said return is made, the Commissioner shall give such dealer ten (10) days' notice in writing requiring such dealer to appear before him or his assistants with such books, records, and papers as he may require relating to the business of such dealer for Such taxable period; and said Commis~ sioner may require such dealer or the agents and employees of such dealer to give testimony or to answer interrogatories under oath administerodby the Commissioner or his assistants respecting the sale at retail, the use, consumption, or distribution, or storage for use or consumption in this City, or lease or rental o£ tangible personal property subject to tax, or the failure'tomake report thereof as provided in this Ordinance.