2000-019 - Laserfiche WebLink

Home Browse Search

01 k• III • (1) For the purpose of enforcing this Part, the Clerk of the Circuit Court is hereby specifically authorized and empowered to examine at all reasonable hours the books, records, and other documents of all persons taxable hereunder, or other persons charged with the duty to report or pay a tax under this chapter, in order to determine whether they are collecting the tax or otherwise complying with this chapter. In the event said person refuses to permit such examination of its books records, or other documents by the Clerk of the Circuit Court as aforesaid, such person is guilty of violating the provisions of this chapter and shall be subject to the penalties provided for in Section 125.69, Florida Statutes. The Indian River County Clerk of the Circuit Court shall have the right to proceed in Circuit Court to seek a mandatory injunction or other appropriate remedy to enforce its rights against the offender, as granted by this Section, to require an examination of the books and records of such dealer. (2) Each person taxable hereunder, shall secure, maintain, and keep for a period of three (3) years a complete record of rooms or other lodging, leased or rented by said persons, together with gross receipts from "such sales, and other pertinent records and papers as may be required by the Clerk of the Circuit Court for the reasonable administration of this section; and all such records which are located or maintained in this State shall be open for inspection by the Clerk of the Circuit Court at all reasonable hours at such person's place of business located in Indian River County. Any person who maintains such books and records at a point outside this county must make such books and records available for inspection by the Clerk of the Circuit Court in Indian River County. Any person subject to the provisions of this chapter who violates these provisions shall be subject to the penalties provided for in Section 125.69, Florida Statutes. (3) The Clerk of the Circuit Court shall send written notification, at least thirty (30) days prior to the date an auditor is scheduled to begin an audit, informing the taxpayer of the audit. The Clerk of the Circuit Court is not required to give thirty (30) days prior notification of a forthcoming audit in any instance in which the taxpayer requests an emergency audit. (A) Such written notification shall contain: reminder that all of the records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor. (i) The appropriate date of which or suggestions the auditor of is scheduled to begin the audit. deem necessary. reminder that all of the records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor. (B) Only records, receipts, invoices, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit. (iii) Any other request or suggestions the Clerk of the Circuit Court may deem necessary. (B) Only records, receipts, invoices, and related documentation which are available to the auditor when such audit begins shall be deemed acceptable for the purposes of conducting such audit.