(A) The licensee shall pay to the county a license fee equal to 3% of the gross subscriber receipts commencing on the effective of this chapter, which license fee shall be in lieu of all other county license fees.
(B) The licensee shall file with the County Auditor, within 45 days after the expiration of each calendar year this license is in force, a financial statement of the gross subscriber receipts of the preceding calendar year. It shall be the duty of the licensee to pay to the County Auditor within 15 days after the time for filing such statement, the sum hereinbefore prescribed or any unpaid balance thereof for the calendar year covered by such statement. At the request of the county executive, an adjustment based on a final annual financial statement prepared by a certified public accountant shall be submitted by the licensee and the amount due or the rebate authorized as a result thereof shall be paid by the licensee or County Auditor.
(C) The licensee shall furnish the county executive, upon reasonable request, such data as needed in accordance with generally accepted accounting principles.
(D) The county executive shall have the right to inspect the licensee’s records during normal business hours showing the gross subscriber receipts from which its license payments are computed and the right of audit and the recomputation of any and all amounts paid under this license.
(E) Any willful neglect, omission or refusal of the licensee to file said statement, or to pay said percentage in full, at the time or in the manner hereto before provided, which willful neglect, omission or refusal shall continue for more than 30 days following written notice thereof to the licensee from the county executive shall be grounds for the termination of this license as provided for in § 114.13.
(BC Ord. 1982-2, passed 4-5-1982)