§ 62-105. Audit and remittance of taxes.  


Latest version.
  • (a)

    The city may at its sole discretion conduct an audit of a seller of natural gas at such times as it deems necessary, and consistent with Florida Statute, § 166.234 to determine the tax imposed and levied has been properly collected and remitted pursuant to the provisions of this article. Each seller of a taxable natural gas shall provide to the city, upon 60 days notice, access to all applicable records for such natural gas sales.

    (b)

    It shall be the duty of the seller/collector to remit all such taxes whether collected or not. The city reserves the right to bill and collect from the seller/collector for unremitted taxes as may be discovered from an audit, plus interest and penalties as stated herein.

(Ord. No. 4006, § 1, 11-21-00)