§ 20-247. Records and inspection thereof.

(a)

It shall be the duty of every dealer to make a report and pay any tax under this article, to keep and preserve suitable records of the sales or purchases or sales of services, as the case may be, taxable under this article, and such other books of account as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the administrator and it shall be the duty of every such dealer moreover, to keep and preserve, for the period provided in R.S. 47:309, all invoices and other records of goods, wares and merchandise or other subjects of taxation under this article; and all such books, invoices, and other records shall be open to examination at all reasonable hours, by the administrator.

(b)

Each dealer shall secure, maintain and keep, for the period provided in R.S. 47:309, a complete record of sales and services and tangible personal property received, used, sold at retail, distributed, or stored, leased or rented within the authority by said dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the administrator for the reasonable administration of this article, and all such records shall be open for inspection to the administrator at all reasonable hours.

(c)

In order to aid in the administration and enforcement of the provisions of this article, and to collect all of the tax imposed by this article, all wholesale dealers and jobbers in the authority are hereby required to keep a record of all sales of tangible personal property made in the authority, whether such sales be for cash or on terms of credit. The record required to be kept by all wholesale dealers and jobbers shall contain and include the name and address of the purchaser, the date of the purchase, the article or articles purchased and the price at which the article is sold to the purchaser. These records shall be open to inspection of the administrator at all reasonable hours.

(d)

For the purpose of administering this article, the administrator, whenever he deems it expedient, may make or cause to be made by an employee of the department engaged in the administration of this article, an examination or investigation of the place of business, if any, the tangible personal property, and the books, records, papers, vouchers, accounts, and documents of any dealer. It shall be the duty of every dealer and every director, official, agent, or employee of every dealer to exhibit to the administrator or to any such employee of his department charged with the collection of the tax imposed by this article, hereafter referred to as a "deputy," the tangible personal property and all of the books, records, papers, vouchers, accounts, and documents of the dealer and to facilitate any such examination or investigation as far as it may be in his or their power so to do.

(e)

For the purpose of enforcing the collection of the tax levied herein, the administrator 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 operating in the authority whether said companies, agencies or firms conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers, as provided in this article, are importing or are otherwise shipping articles of tangible personal property which are liable for said tax.

(f)

The administrator shall keep a record of all of his official acts and shall preserve copies of all rules, decisions and orders made by him or by any deputy of his department in charge of the collection of the tax imposed by this article. Copies of such rules, decisions or orders and of any paper or papers filed in any office maintained by him in the administration of this article may be authenticated under his official signature, and when so authenticated, shall be evidence in all court of the state of the same weight and force as the original thereof.

(g)

The records and files of the administrator respecting the administration of this article shall be considered confidential and privileged and neither the administrator nor any employee engaged in the administration thereof or charged with the custody of any such records or files shall divulge or disclose any information obtained from such records or files or from any examination or inspection of the premises or property of any dealer, except in the administration and enforcement of this article and applicable tax laws, all as provided in R.S. 47:1508. Neither the administrator nor any employee engaged in such administration or charged with the custody of any such records or files shall be required to produce any of them for the inspection of any person or for use in any action or proceeding except:

(1)

In an action or proceeding under the provisions of this article; and

(2)

When the records or files or the facts shown thereby are directly involved in such action or proceedings.

(h)

Nothing contained in this article shall be construed to prevent:

(1)

The delivery to a dealer or his duly authorized representatives of a copy of any return, report or other paper filed by him pursuant to the provisions of this article;

(2)

The publication of statistics so classified as to prevent the identification of any return or report and the items thereof;

(3)

The inspection by the legal representative of the collector of the returns, reports or files relating to the claim of any dealer who shall have brought an action to review or set aside any tax imposed under this article or against whom an action or proceeding has been instituted in accordance with the provisions hereof;

(4)

The examination of the records and files by the administrator; or

(5)

The furnishing, in the discretion of the administrator, of any information disclosed by the records or files to any official person or body of any other state or of the United States who shall be concerned with the administration of any similar tax by that state or the United States.

(Ord. No. 02-09-0256-OR, § 7, 9-3-2002)