Records to be kept

Every seller is hereby required to establish and maintain appropriate accounts and records showing in such detail as the director of finance may prescribe the amount of such public service tax payable to the city under the provisions of this article, and such accounts and records shall be open to inspection by the director of finance or his/her duly authorized agent at all reasonable times. Upon 60 days' notice, the city may require the seller to make all such records available for audit in the State of Florida, and the seller shall provide space and office facilities, including personnel, reasonably necessary to enable the city to perform such audit. Alternatively, the seller may choose, at its sole option, to pay travel expenses, meals and lodging and other reasonable expenses of the auditor chosen by the city to make such inspection and audit at the various offices within the United States and Canada, wherever such records are located. The director of finance is hereby authorized and empowered to promulgate from time to time such rules and regulations with respect to the establishment and maintenance of such accounts and records reasonably necessary to carry into effect the purpose and intent of the provisions of this article.

(Ord. No. 10263, § 1, 4-30-87; Code 1980, § 55-16; Ord. No. 13676, § 2, 4-27-17)