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In any business establishment, or any department or group of depar~- men~s of ar4v business estsblis~ent, which is equipped with a central cash register or "check-out" facility v~nish serves such establish~nt, or such department or group of depar~ments~, ~11 articles purchased in such estabLish- ment or in such department or group of departments by the same purchaser ~rithau~ leaving such establisbment or such deoartment or group of departn~nts shalt be taxed on the total selllrg price of ~uah articles purchased instead of on each separate srtiale. ~nis r~ie f~orther applies ~o eatirg and drink- ing establishn~nts where a person envertains g~ests ~ud pays ~he total amount of the mharge for the separate meals or drinks. Reg~liess of whether a separate check is issued to each individual it is the intent of the Ordin- ance to cor~ider this as one purchase and Snles Tax shoui~ be levied only o~ the total amount of the several checks. RULE 78: Exemption Certificates Dealers s~lI require exemption certificates on sale of tangible per- sonal prope~y which is specifically exempt under the terns of the Ordinance, and on sales made to States, counties or municipalties or direc~ to t~ Federal Gover~ament. Such exemption certificate shall be maintained in the establishment of the dealer making susan sales, and shall be available for ready inspection and comparison with the monthly copy of the sales tax re- turn upon ~aich deduction was made from gross sales reported. All sales for which exemption has been claLmed but whimb are not supported by exemption certificate will be deemed retail sales and the dealer will be held liable for the ~ax. RULE 79: Saies prior to June I, 1965 Receipts on or after June 1, 1965, from sales of t~ugible personal proper~y upon which delivery was ~de prior to June l, 1965, ~d receipts fr~ rental of ~angible peraonal preper~y for rental oeriods prior to J~ l, 1965, are not subject to the previsions of the Ordinance. This includes sales on credit, conditional sales, installment sales secured by chattel mortgages or sales secured by the retention of title. Sales and Use Tax will apply to all tangible personal propermy de- livered in this City by resident or nonresident vendors on or after June l, 1965, ~aless said prope~y has previously borne a sales tax in another state or city equal to or greater than the tax Lmposed by the Ordinance, or ~nless such delivery is made pursuant to a bona fide written contract of sale or purchase at a fixed price entered into prior to J~e l, 1965, and such written con~ract does no~ provide for the addition of a sales or use tax. Any claim- ant of the exemption provided in this Rule sb~ll furnish satisfactory evi- dence of the existence of such contract to the Cmmmissioner or ~s assistants. RULE 80: Preservation of Records of Dealers Every dealer is required to keeo and preserve for a period of two (2) years such adequate and cm~uplete records as s~e required to detenmir~ the amount of tax for the collection ar~ payment of which is liable.. Such records shall include and show: - 25 -