Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this chapter.
A. Information Required: 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. A date and time not less than twenty one (21) days from the date of the notice of audit on which the audit will begin to be conducted.
B. Time For Conducting Audit:
1. Any audit shall be conducted during normal business hours. 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. Such request shall be made not more than fourteen (14) days after the date of the notice of the audit. The taxpayer may request that the audit be conducted on certain dates and at certain times; provided, that such dates are not more than sixty (60) days from the date of the notice of audit. The Village shall conduct the audit on a date and at a time requested by the taxpayer, if such date and time are reasonably convenient to both the Village and any persons retained by the Village to conduct the audit. A date and time shall not be considered to be reasonably convenient if conducting an audit on a particular date or at a particular time will interfere with the ability of Village officers, employees and agents to perform any other duties which they may have as a result of their employment.
2. The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than twenty one (21) days nor more than sixty (60) days from the date of the notice of audit, unless the taxpayer and the Local Tax Administrator agree to some other convenient time.
C. Taxpayer’s Books And Records:
1. 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.
2. 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.
D. Overpayments: 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 fourteen (14) days after the Village determination of the amount of overpayment.
E. Payment To Improper Entity: 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. 2000-12-6D, 12-6-2000)