Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this chapter.
A. Each notice of audit shall contain the following information:
1. The name of the locally imposed and administered tax;
2. The time of the taxing period of the audit;
3. A brief description of the minimum books and records to be made available for the auditor; and
4. The time and date of the audit, as selected by the local tax administrator.
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, the taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than seven (7) days nor more than thirty (30) days from the date the notice is given, unless the taxpayer and the local tax administrator agree to some other convenient time.
C. 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 city.
D. It is the duty and responsibility of every taxpayer to make available its books and records for inspection by the city. 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.
E. If an audit determines there has been an overpayment of 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 thirty (30) days of the local tax administrator's determination of the amount of overpayment.
F. 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. 1896, 2-20-2001)