2000-113 AMENDING CITY CODE - CHAPTER 71.1 - TAXPAYERS' RIGHTS

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and the number of days elapsed, from the date of the overpayment to the date of mailing of a refund check or the grant of a credit. 7. AUDIT PROCEDURE. Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this chapter. (A) Each notice of audit shall contain the following information: (1) the ta�c; (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 City.