§ 29.084. Records required; inspection; audit.

(a)

Sellers of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), fuel oils and water within the unincorporated area of the county, taxable in accordance with this article shall provide to the county, upon 60 days' written notice of intent to audit by the county, access to all applicable records as defined in F.S. § 166.234, for such services, except an extension of this 60-day period shall be granted if reasonably requested by the seller. The seller may at its option waive the 60-day notice requirement. The audit shall be conducted in accordance with state statutes, including the determination of tax due, refund due and assessment of interest and penalties.

(b)

Each seller of services taxable under this article shall preserve applicable records relating to such taxes. However, a seller is not required to retain duplicative or redundant records.

(c)

The county may assess and collect from the seller the reasonable travel expenses incurred by or charged by the county in connection with performing an audit of the seller's books and records if the seller received timely notice requesting access to such books and records in accordance with subsection (a) of this section and the seller failed or refused to allow such access and did not propose an alternative date on which the audit was to commence, or if the seller and the county agreed in writing to an alternative date on which the audit was to commence but the seller then failed or refused to permit reasonable access to its books and records on the alternative date.

(Ord. No. 2011-14, § 4, 6-21-2011)