A. The governing body shall conduct random audits to verify full payment of occupancy tax receipts.
B. The governing body shall determine each year the number of vendors within the city to audit.
C. The audits may be performed by the city clerk or by any other designee of the governing body. A copy of the audits shall be filed annually with the local government division of the state department of finance and administration. (Ord. 586, 8-13-1996; amd. 2002 Code)