§ 21-112. Audit; record retention.

(a)

Each and every seller of local telecommunications service shall keep complete records showing all purchases in the city of such service, which records shall show the price charged upon each purchase, the date thereof, and the date of payment thereof, and the records shall be kept open for inspection during business hours on all business days, and such duly authorized agents of the city shall have the right, power and authority to audit, examine, and make sure transcripts of any and all business and/or sales records including those records stored on computer software or otherwise kept by electronic means, in any way pertaining to the sale, within the city limits during such times as they may desire. It shall be the duty of the director of finance or designee to inspect such records when determined to be necessary in order to determine that the tax hereby imposed and levied is being properly reported and paid to the city by each seller of such service on a case by case basis.

(b)

Providers of telecommunications services taxable in accordance with the provisions of this ordinance shall provide to the city, upon sixty (60) days notice, access to all applicable records for such telecommunications service. However, any information received by the city in connection with such audit is confidential and is not subject to the provisions of F.S. § 119.07(1), in accordance with F.S. § 166.231(9)(e).

(c)

Records not located within the city limits of the city must be furnished by the seller to the city within sixty (60) days of written demand notice. Should the seller fail to comply with the written demand notice, the city may authorize an agent or officer of the city to conduct an audit at the location where said records are maintained, at the seller's expense.

(Ord. No. 2000-03, 5-1-00)