§ 10-182. Administration.

(a)

Authority. The mayor or the mayor's designee shall administer and enforce this subdivision.

(b)

Rules and regulations. The mayor or the mayor's designee shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this subdivision or other laws of the city and the state or the constitution of this state or the United States for the administration and enforcement of this subdivision and the collection of the taxes under this subdivision.

(c)

Records required from licensees. Every licensee for the sale of distilled spirits by the drink to any person shall keep such records, receipts, invoices and other pertinent papers in such form as the mayor or the mayor's designee may require.

(d)

Examination of records; audits. The mayor or the mayor's designee may examine the books, papers, records, financial reports, equipment and other facilities of any licensee liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the licensee to ascertain and determine the amount required to be paid.

(e)

Authority to require reports. In administration of this subdivision, the mayor or the mayor's designee may require the filing of reports by any person having in such person's possession or custody information relating to sales of beverages which are subject to the tax. The reports shall be filed with the license division, department of finance, when required and shall set forth the price charged for each sale, the dates of sales and such other information as may be required.

(f)

Confidentiality. The mayor or the mayor's designee or any person having an administrative duty under this subdivision shall not make known in any manner the business affairs, operations or information obtained by an audit of books, papers, records, financial reports, equipment and other facilities of any licensee or any other person visited or examined in the discharge of official duty or the amount or source of income, profits, losses, expenditures or any particular thereof set forth or disclosed in any return or permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not having such administrative duty under this subdivision, except for judicial proceedings or other proceedings necessary to collect the tax levied and assessed. Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amount of unpaid tax or amounts of tax required to be collected, interest and penalties.

(Code 1977, § 14-2241)