§ 45-88. Register.

(a)

Every secondhand dealer as defined above shall make a record, as provided in section 45-89, of each sale or trade of secondhand property made by him, his agent, or any person acting on his behalf. Such record shall be made available to any peace officer for inspection at any reasonable time. The secondhand dealer shall mail or deliver the record of the sale or trade to the Denver Police Department within three (3) days of the date of such sale or trade. The secondhand dealer shall keep a copy of the record of the sale or trade for at least one (1) year after the date of the sale or trade.

(b)

Every secondhand dealer shall obtain a sales tax license as provided in section 53-25.

(c)

Every secondhand dealer or any person who is a dealer of new goods who is a retailer and sells such goods at a flea market or similar facility or any nonpermanent location shall keep and preserve suitable records of sales made by him and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under section 53-30. It is the duty of every such person to keep and preserve for a period of three (3) years all invoices of goods and merchandise purchased for resale and all such books, invoices, and other records shall be open for examination at any time by the manager of finance for the City and County of Denver or his duly authorized agent, or any peace officer.

(d)

It shall be unlawful for any secondhand dealer or operator of a flea market or similar facility to violate any of the provisions of this section.

(Ord. No. 608-86, § 2, 9-15-86; Ord. No. 775-07, § 76, 12-26-07)