§ 54-74. Seller's duty to maintain records.  


Latest version.
  • Each and every seller of electricity, metered or bottled gas (natural or manufactured), water service and telecommunication services, as each may be defined in F.S. § 166.231, shall keep complete and accurate records showing all sales within the corporate municipal limits of the city of each public service; and those records shall be open to inspection and audit by the city. Those records shall show at the least the price charged upon each sale, the date thereof, the date of payment, and the tax so levied and collected. To the extent applicable, the provisions of F.S. § 166.231, relating to the retaining of the records, the availability of the records and the status of the records and any amendments to the statute relating to the records, are hereby incorporated within this article as if fully set forth in this article. To the extent that F.S. § 166.231 is either inapplicable or silent as to the records involved, it is the intent that such records be public records and reasonably available for inspection by the city upon reasonable notice to the custodian of the records involved.

(Ord. No. 89-259, § 4, 10-5-89; Ord. No. 98-259B, 7-2-98; Ord. No. 98-259C, 8-6-98)