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A. Required: Every licensee whose license fee is computed under the provisions of this chapter does, by his application for and/or acceptance of a license under this chapter, consent to an audit of the books and records of the licensed business by any certified public accountant, public accountant or other qualified person designated by the city council; in no event shall such an audit of any licensee be required more than once during any period of twelve (12) months; refusal of any licensee to permit an audit as provided in this section shall result in an immediate and automatic forfeiture of all business licenses of the licensee who so refuses.
B. Employment Of Auditor: The city council may, from time to time, in its sole discretion, employ certified public accountants, public accountants or other qualified persons to audit the books and records of any business licensed under this chapter and required to pay a license fee computed under the provisions of this chapter.
1. Designation Of Time And Place: At the time the city council employs an auditor under the provisions of subsection B of this section, it shall set a time and place for the audit; the time set for such audit shall not be earlier than ten (10) days following the employment of the auditor. The city council may provide that the audit is to occur at the licensee's place of business, if within the city, at city hall or at any other place within the city.
2. Notice To Licensee: Upon the order of the city council setting the time and place of the audit, the city clerk shall forthwith notify the licensee whose books and records are to be audited of the time and place of such audit. Notification of the licensee may be either by personal service upon the licensee or by certified mail directed to the licensee at the address shown on the licensee's most recent license application, affidavit or business license; if notification is by personal service, such service shall be made not later than five (5) days before the date set for the audit; if notification is by certified mail, such mailing shall be made not later than seven (7) days before the date set for the audit. The city clerk shall cause proof of notification to be completed and filed in the office of the city clerk. (Ord. 07-02, 2-26-2007)