§ 53.06. Records to be Kept by Seller; General Administrative Audit Plan for Enforcement of Ordinance; Authority of City to Audit Seller's Records.

(a)

Each and every seller of electricity, metered or natural gas, metered or bottled gas (liquefied petroleum gas or manufactured gas), fuel oil or water service shall keep at its 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 said taxes.

(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 under this Chapter. Failure to conduct such an audit will not eliminate the liability of the seller for collection and remittance of such tax.

(c)

Pursuant to Florida Statutes §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 Florida Statutes § 166.231 or Florida Statutes § 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 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 in cases of 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 which correspond to the information provided to it by the City under Florida Statutes § 166.233(3). As used in this section, "applicable records" means records kept in the ordinary course of business which establish 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.

(Ord. No. 2013-9, § 2, 3-25-2013, Doc. #1303251204)