Any request for pro­posed audit pur­suant to any local admin­is­tered tax shall com­ply with the notice require­ments of this Code.

(A) Each notice of audit shall con­tain the fol­low­ing information:

  1. the tax;
  2. the time peri­od of the audit; and
  3. a brief descrip­tion of the books and records to be made avail­able for the auditor.

(B) Any audit shall be con­duct­ed dur­ing nor­mal busi­ness hours and if the date and time select­ed by the local tax admin­is­tra­tor is not agree­able to the tax­pay­er, anoth­er date and time may be request­ed by the tax­pay­er with­in thir­ty (30) days after the orig­i­nal­ly des­ig­nat­ed audit and dur­ing nor­mal busi­ness hours.

(C) The tax­pay­er may request an exten­sion of time to have an audit con­duct­ed.  The audit shall be con­duct­ed not less than sev­en (7) days nor more than thir­ty (30) days from the date the notice is giv­en, unless the tax­pay­er and the local tax admin­is­tra­tor agreed to some oth­er con­ve­nient time.  In the event tax­pay­er is unable to com­ply with the audit on the date in ques­tion, the tax­pay­er may request anoth­er date with­in the thir­ty (30) days, approved in writ­ing, that is con­ve­nient to the tax­pay­er and the local tax administrator.

(D) Every tax­pay­er shall keep accu­rate books and records of the taxpayer’s busi­ness or activ­i­ties, includ­ing orig­i­nal source doc­u­ments and books of entry denot­ing the trans­ac­tions which had giv­en rise or may have giv­en rise to any tax lia­bil­i­ty, exemp­tion or deduc­tion.  All books shall be kept in the Eng­lish Lan­guage and shall be sub­ject to and avail­able for inspec­tion by the County.

(E) It is the duty and respon­si­bil­i­ty of every tax­pay­er to make avail­able its books and records for inspec­tion by the Coun­ty.  If the tax­pay­er or tax col­lec­tor fails to pro­vide the doc­u­ments nec­es­sary for audit with­in the time pro­vid­ed, the local tax admin­is­tra­tor may issue a tax deter­mi­na­tion and assess­ment based on the tax administrator’s deter­mi­na­tion of the best esti­mate of the taxpayer’s tax liability.

(F) If an audit deter­mines there has been an over­pay­ment of a local­ly imposed and admin­is­tered tax as a result of the audit, writ­ten notice of the amount of over­pay­ment shall be giv­en to the tax­pay­er with­in thir­ty (30) days of the County’s deter­mi­na­tion of the amount of overpayment.

(G) In the event a tax pay­ment was sub­mit­ted to the incor­rect local gov­ern­men­tal enti­ty, the local tax admin­is­tra­tor shall noti­fy the local gov­ern­men­tal enti­ty impos­ing such tax.