§ 18.3-205. Records of purchases; inspection.

(a)

Each seller of electricity, metered or bottled gas (natural, liquefied, petroleum gas or manufactured), or fuel oil shall keep Applicable Records as provided in F.S. § 166.234(1), as amended, showing all purchases in the county of the service, which records shall show the price charged upon each purchase (showing as separate amounts the fuel adjustment charge upon which no tax is collected and all other charges upon which the tax levied hereby is collected), the date thereof and the date of payment thereof, and the records shall be kept open for inspection by the duly authorized agents of the county during business hours on all business days. The duly authorized agents of the county shall have the right, power and authority to audit, examine, and make transcripts of any and all business and sales records including those records stored on computer software or otherwise kept by electronic means, in any way pertaining to the sale, within the unincorporated area of the county during such times as they may desire. It shall be the duty of the county to inspect the records in order to determine that the tax hereby imposed and levied is being properly reported and paid to the county by each seller of the service.

(b)

Providers of services taxable in accordance with the provisions of this chapter are subject to audit under F.S. § 166.234, as amended.

(Ord. No. 2003-80, § 1, 8-27-03)