§ 11.6-26. Maintenance of records and inspection by county.

Each and every seller of electricity, metered natural gas, liquified petroleum gas either metered or bottled, manufactured gas either metered or bottled, water service, fuel oil or telecommunications service shall keep complete records showing all sales in the unincorporated area of Polk County of such commodities or services, which records shall show the price charged upon each sale, the date thereof and the date of payment thereof, and the date such tax was remitted to Polk County. Additional records shall be maintained as necessary to substantiate sales and the tax collected. Such records (including those records stored on computer or other electronic media) shall be kept open for inspection and audit by the duly authorized agents of Polk County during business hours on all business days, and such duly authorized agents shall have the right, power, and authority to make such transcripts or copies thereof during such times as they may desire. If any of such records are not kept in the local offices, they shall be made available to the county in the local office within fourteen (14) business days of written demand. If the seller fails to provide such records at its local office, or if the county determines that an examination of such records is necessary or appropriate to the performance of the county's duties hereunder, then all travel and maintenance expenses necessarily incurred in making such examination shall be paid by the seller. The county may audit the records or any provider of telecommunications services taxable hereunder. Providers of telecommunications services taxable in accordance with the provisions of this ordinance shall provide to the county, upon sixty (60) days notice, access to all applicable records for such telecommunications service. Such access shall be provided as set forth therein. Any information received by the county or its agent in connection with such audit is confidential and exempt from the provisions of Section 119.07(1), Florida Statutes.

(Ord. No. 99-16, § 6, 5-21-99)