§ 118.07 AUDIT PROCEDURE.
Any request for proposed audit pursuant to any locally administered tax shall comply with the notice requirements of this chapter.
   (A)   Each notice of audit shall contain the following information:
      (1)   The tax;
      (2)   The time period of the audit;
      (3)   A brief description of the books and records to be made available for the auditor; and
      (4)   The date, time and place for 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 pursuant to division (C) of this section.
   (C)   The taxpayer may request an extension of time to have an audit conducted. Said request must be in writing and received by the village at least 3 days before the scheduled audit date. The new audit shall be conducted not less than 7 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 must in writing request another date, stating the reason for the request. A new date within 30 days agreeable to the taxpayer will be set for the audit.
   (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 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 there has been an overpayment of a locally imposed and administered tax as a result of the audit, 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)   In the event a tax payment was submitted to the incorrect local governmental entity, the local tax administrator shall notify the local governmental entity imposing such tax.
(Ord. 00-12-1223, passed 12-11-2000)