Any audit of a taxpayer’s books and records pertaining to any locally imposed and administered tax shall comply with the notice requirements of this ordinance.
A. Each notice of audit shall contain the following information:
1. the tax to be audited;
2. the time period to be audited; and
3. a brief description of the minimum documentation or books and records to be made available for the audit; and
4. the date and time of the audit, which shall be conducted during normal business hours no less than seven (7) days nor more than thirty (30) days from the date of the notice.
B. In the event the taxpayer is unable to comply with the audit on the date in question, the taxpayer may request that the audit be rescheduled for another date. The request must be submitted no less than 72 hours before the scheduled audit and the rescheduled date shall be no more than thirty (30) days after the audit date specified in the original notice. The date and time of the rescheduled audit shall be subject to the written approval of the local tax administrator and, unless impracticable, shall be convenient to both the taxpayer and the local tax administrator.
C. It is the duty and responsibility of every taxpayer to make its books and records available for inspection by the Village as provided in this chapter. 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.
(MC-9-2000, Added, 01/02/2001)