Coral Springs |
Code of Ordinances |
Chapter 17. TAXATION |
Article III. TELECOMMUNICATIONS SERVICE PUBLIC SERVICE TAX |
§ 17-24. Audit.
Every seller is required to establish and maintain appropriate accounts and records in such a manner as to enable the city to ascertain from such records the amount due to the city pursuant to this section; provided, however, that those records shall be consistent with the requirements of the Federal Communications Commission and the Florida Public Service Commission. The city may audit the records of any seller of telecommunications services taxable by the city and each seller shall provide to the city, upon sixty (60) days' notice, access to all applicable records.
(Ord. No. 89-111, § 2, 4-4-89)