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SEC. 21.1.14. AUDIT OF COMMUNICATIONS USERS TAX.
   (Added by Ord. No. 179,686*, Eff. 3/15/08.)
 
   The City shall annually verify that the Communications Users Tax imposed by this article has been properly collected and remitted in accordance with this article, and properly expended according to applicable law. The annual verification shall be performed under the direction of the Director of Finance by a qualified independent third party employing reasonable, cost-effective procedures.
 
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.