The city shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this subchapter to determine whether the telecommunications retailer has properly accounted to the city for the city infrastructure maintenance fee. Any underpayment of the amount of the city infrastructure maintenance fee due to the city by the telecommunications retailer shall be paid to the city plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the city in conducting the audit, in an amount not to exceed 5% of the total amount of the underpayment determined in an audit. The sum shall be paid to the city within 21 days after the date of issuance of an invoice for same.
(2000 Code, § 5.58.070)