A. Selection: The city council shall select for annual random audits one or more vendors to verify the amount of gross rent subject to the occupancy tax and to ensure that the full amount of occupancy tax on the rent is collected from each vendor thus audited.
B. Number Determined: The city council shall determine each year the number of vendors within the city to audit.
C. Performance Of Audit: The audits may be performed by the city clerk or by any other designee of the city council. A copy of the audits shall be filed annually with the local government division of the department of finance and administration. (Ord. C93-2, 2-23-1993)