Admin Order 44-17-02-F - Laserfiche WebLink

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3. If a marijuana retailer maintains records required to be retained under this rule in both machine -sensible and hard -copy formats, the marijuana retailer shall make the records available to the Tax Administrator in machine -sensible format upon request. The manner in which the Tax Administrator is provided access to machine -sensible records may be satisfied through a variety of means that shall take into account a marijuana retailer's facts and circumstances through consultation with the marijuana retailer. Nothing in this rule prevents the Tax Administrator from requesting hard copy print outs in lieu of machine- sensible records. 4. Nothing in this rule shall be construed to prohibit a marijUana retailer from demonstrating tax compliance with traditional hard -copy documents or reproductions thereof, in whole or in part, whether or not such marijuana retailer also has retained or has the capability to retain records oil electronic or other storage media. 5. Regardless of whether the marijuana retailer maintains the required documents in hard copy or machine -sensible format, the documents shall exhibit a high degree of legibility and readability. For this purpose, legibility is defined as the quality of a letter or numeral that enables the observer to identify it positively and quickly to the exclusion of all other letters or numerals. Readability is defined as the quality of a group of letters or numerals being recognizable as words or complete numbers. 6. Business Process Information. Upon the request of the Tax Administrator, the marijuana retailer shall provide a description of the business process that created the retained records. Such description shall include the relationship between the records and the tax documents prepared by the marijuana retailer and the measures employed to ensure the integrity of the records. R -3.706-G AUDITS. The Tax Administrator, or any person or representative authorized by the City, may examine or cause be examined during normal business hours, and upon notification to the marijuana retailer, any books, papers, records., or memoranda relating to the marijuana retailer's sales and taxes collected, including copies of the marijuana retailer's state and federal income tax returns, for the purposes of verifying the accuracy of any tax payments made, or to ascertain or estimate any tax deficiencies and the tax amount required to be paid to the City. irii iil;iiriiii iI M INK"WWO 0 A marijuana retailer who is aggrieved by a determination of tax liability by the Tax Administrator may appeal the determination through the procedures set forth in Section 2.021 of Eugene Code, 1971. A marijuana retailer who wishes to appeal shall also contact the Tax Administrator within 15 days of the date of the notice of determination of tax liability. Administrative Order - Page 7 of 9