(A) Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this subchapter. Each notice of audit shall contain the following information:
(1) The tax;
(2) The time period of the audit; and
(3) A brief description of the books and records to be made available for the auditor.
(4) The notice shall clearly state who will be conducting the audit.
(B) Any audit shall be conducted during normal business hours and if the date and time selected by the local tax administrator is not agreeable to the taxpayer, another date and time may be requested by the taxpayer within 30 days after the originally designated audit and during normal business hours.
(C) The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than seven days nor more than 30 days from the date the notice is given, unless the taxpayer and the local tax administrator agreed to some other convenient time. In the event the taxpayer is unable to comply with the audit on the date in question, the taxpayer may request another date within 30 days, approved in writing, that is convenient to the taxpayer and the local tax administrator.
(D) Every taxpayer shall keep accurate books and records of the taxpayer's business or activities, including original source documents and books of entry denoting the transactions which had given rise or may have given rise to any tax liability, exemption or deduction. All books shall be kept in the English language and shall be subject to and available for inspection by the village.
(E) It is the duty and responsibility of every taxpayer to make available its books and records for inspection by the village. If the taxpayer or tax collector fails to provide the documents necessary for audit within the time provided, the local tax administrator may issue a tax determination and assessment based on the tax administrator's determination of the best estimate of the taxpayer's tax liability.
(F) If an audit determines that there has been an overpayment of a locally imposed and administered tax as a result of the audit, the written notice of the amount of overpayment shall be given to the taxpayer within 30 days of the village's determination of the amount of overpayment.
(G) If an overpayment is discovered which results from the application of some or all of the taxpayer's tax payment to an incorrect local government, then upon request by a unit of local government, the audit information must be given to any unit of local government that may be affected by an overpayment.
(H) If the audit is conducted by a third-party provider, such third-party provider must be provided with written authorization from the local tax administrator to review the books and records of the taxpayer and no contract with the taxpayer may be made until the written authorization is received by the taxpayer.
(I) Upon request by the taxpayer, the auditor must sign a confidentiality agreement with the taxpayer.
(J) Upon completion of the audit, the local tax administrator must provide an audit closure letter to the taxpayer with the result of the audit.
(Ord. 1162, passed 1-15-01; Am. Ord. 1783, passed 6-3-14)