(a) At its sole expense and not more often than once per calendar year, the village may conduct an audit for the purpose of verifying the accuracy of a video service provider's calculation of the video service provider fees it paid to village in the audit period. For the purpose of the audit, the video service provider shall make available for inspection, at the location where such records are kept in the normal course of business, those records pertaining to its gross revenue as defined in § 1070.06(b). The provider need not retain those records for longer than three years after the year for which the fee was payable, unless the village has commenced an action under division (c) of this section.
(b) A video service provider shall pay any amounts found to have been underpaid in the audit within 30 days after notice and shall include interest on the underpayments as provided in R.C. § 1343.03. However, payment need not be made in that thirty-day period if the video service provider brings an action under division (d) of this section.
(c) The village shall not employ, appoint, or retain any person to conduct an audit under division (a) of this section for compensation that is dependent on the dollar amount of the audit findings. This section does not prohibit or limit the hiring of legal counsel on a contingency fee basis to enforce the findings of an audit.
(d) An action by the municipal corporation or township or by the video service provider to dispute the amount of video service provider fee due based on the audit results shall be brought in a court of competent jurisdiction not later than two years following the end of the quarter to which the disputed amount relates.
(e) The village shall be deemed to accept as full payment any payment of a video service provider fee that it does not challenge as provided under division (d) of this section.
(Ord. 2727, passed 11-19-07)