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1/22/2021 Indian River County, FL Code of Ordinances 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: (i) The appropriate date of which the auditor is scheduled to begin the audit. (ii) A reminder that all of the records, receipts, invoices, and related documentation of the taxpayer must be made available to the auditor. (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. (m) Any dealer who falls or refuses to charge and collect the tax from the person paying any rental or lease, either by himself or through his agents or employees, is (pursuant to Section 126.0104(8)(a), Florida Statutes), in addition to being personally liable for the payment of the tax, guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 and 775.083, Florida Statutes. (n) No person shall advertise or hold out to the public in any manner, directly or indirectly, that he will absorb all or any part of the tax, that he will relieve the person paying the rental of the payment of all or any part of the tax, or that the tax will not be added to the rental or lease consideration or, when added, that it or any part thereof will be refunded or refused, either directly or indirectly, by any method whatsoever. Any person who willfully violates any provision of this subsection is (pursuant to Section 125.0104(8)(b), Florida Statutes), guilty of a misdemeanor of the first degree, punishable as provided in Section 775.082 or 775.083, Florida Statutes. (o) As compensation for the keeping of prescribed records and the proper accounting and remitting of taxes, a dealer shall be allowed a dealer's credit in accordance with the provision of Section 212.12(1), Florida Statutes. (p) Tax revenues collected hereunder may be used only in accordance with the provision of Section 125.0104, Florida Statutes. Taxes collected by the Indian River County Clerk of the Circuit CourMs costs I -IM