41.03(A) Providers of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured) and fuel oils within the corporate limits of the
taxable in accordance with this Chapter shall provide to the
, upon 60 days written notice of intent to audit by the
, access to all applicable records for such services, except an extension of this 60-day period shall be granted if reasonably requested by the provider.
41.03(B) Any additional extension by the seller or the
shall be granted only upon 30 days written notice prior to the expiration of the existing extension from the requesting party except in cases of bona fide emergency or waiver of the notice requirement by the other party.
41.03(C) The audit shall be conducted in accordance with Florida Statutes, including the determination of tax due, refund due, and assessment of interest and penalties.
(Ord. 2010-11, passed 10-4-2010)