§ 86-91. Records kept by seller; general administrative audit plan for enforcement; authority to audit records.

(a)

Each and every seller of electricity, metered or bottled gas (natural or manufactured), fuel oil, water service and telecommunications service shall keep at the principal place of business complete records showing all sales in the city of such commodities or service, which records shall show the price charged upon such sale, the amount of taxes charged upon each sale, the date of the sale, the date of payment thereof, the date such tax was remitted to the city, the period of time covered by such remittance and other related information that may be required to verify proper collection and remittance of the taxes.

(b)

To ensure proper administration of this article, the city may, where possible and practical, conduct a periodic audit of the sales records of all businesses in connection with which the tax is imposed under this article. Failure to conduct such an audit will not eliminate the liability of the seller for collection and remittance of the 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, audit the records of any seller of a service that is taxable by the city under F.S. § 166.231 or 166.232 for the purpose of ascertaining whether taxable services have been provided or the correctness of any return that has been filed or payment that has been made, if the city's power to assess the tax or grant a refund is not barred by the applicable limitations period. Each such 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 for a bona fide emergency or waiver of the notice requirement by the other party. In an audit the seller is liable only for its taxable accounts collected that correspond to the information provided to it by the city under F.S. § 166.233(3). As used in this subsection, the term "applicable records" means records kept in the ordinary course of business which establish the collection and remittance of taxes due. 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 exempt from the provisions of F.S. § 119.07(1).

(Code 1960, § 27-6; Ord. No. 2552, § 7, 2-22-1972; Ord. No. 99-40, § 1(27-10), 2-23-1999)