§ 42-89. Records to be kept by seller; inspection of records; transcripts.

(a)

Each and every seller of electricity, metered or bottled gas (natural or manufactured), and telecommunications service shall keep complete records showing all sales in the city of such commodities or services, which records shall show revenue by account category, the price charged upon each sale, the date thereof, the date of payment thereof and the date such tax was remitted to the city. Additional records shall be maintained as necessary to substantiate sales and tax collected.

(b)

To assure proper administration of the provisions of this chapter, the city may, where possible and practical, conduct a periodic audit of such sales records of all businesses in connection with which the tax is imposed and levied under this section. Failure to conduct such an audit will not eliminate the liability of the seller for collection and remittance of such tax.

(c)

Pursuant to F.S. § 166.234, the city may, during the seller's normal business hours at the official location of the seller's books and records, conduct an audit of the records of any seller of a service that is taxable under F.S. §§ 166.231 and 166.232. Each seller must provide to the city, upon 60 days' written notice of intent to audit from the city, access to applicable records for such service, except an extension of this 60-day period must be granted if reasonably requested by the seller. The seller may, at its option, waive the 60-day notice requirement. If either the city or the seller requires an additional extension, it must give notice to the other no less than 30 days' before the existing extension expires, except in cases of bona fide emergency or waiver of the notice requirement by the other party. For purposes of the audit, the seller is liable only for its taxable accounts collected which correspond to the information provided to it by the city pursuant to F.S. § 166.233(3). As used in this section, the term "applicable records" means records kept in the ordinary course of business which established the collection and remittance of taxes due. Such applicable records may be provided to the city on an electronic medium if agreed to by the seller and the city. In accordance with F.S. § 166.231(9)(c), any information received by the city or its agent in connection with such audit is confidential and is exempt from the provisions of F.S. § 119.07(1).

(Code 1991, § 31-111; Ord. No. 9-97, § IV, 7-1-98)