§ 4-41. Administration.

(a)

Every licensee for the sale of alcoholic beverages by the drink in the City of Dallas, Georgia shall keep such records, receipts, invoices and other pertinent papers in such form as the City of Dallas, Georgia may require.

(b)

The City of Dallas, Georgia or any person authorized in writing by the City of Dallas, Georgia may examine the books, papers, records, financial reports, equipment and other facilities of any licensee for sale of distilled spirits by the drink and 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.

(c)

In administration of the provisions of this subsection, the City of Dallas, Georgia may require the filing of written reports by any person or class of persons having in such person's or persons' possession or custody information relating to purchases which are subject to the tax. Reports shall be filed with the City of Dallas, Georgia when required by the City of Dallas, Georgia and shall set forth the purchase price for each purchase, the date or dates of purchase, and such other information as the City of Dallas, Georgia may require.

( Ord. No. OA-2015-03, 11-2-2015 )