Each retailer shall maintain accurate and complete records of the disposable carryout bag fee collected and the number of disposable carryout bag fee provided to customers, and shall also maintain such books, accounts, invoices, or other documentation necessary to verify the accuracy and completeness of such records. It shall be the duty of each retailer to keep and preserve all such documents and records, including any electronic information, for a period of three (3) years from the end of the calendar year of such records.

If requested, each retailer shall make its records available for inspection and audit by the Town during regular business hours so that the Town may verify compliance with the provisions of this Chapter. To the extent permitted by law, all such records shall be treated as confidential commercial information. (Ord. No. 2022-07 §2 (Exh. A)).