§ 2-1. Auditing by county finance officer.

The county finance officer is hereby granted full and ample authority and power to audit taxpayer's business records to assure proper reporting of the occupancy tax which the county is authorized to levy by 1985 N. C. Session Laws 857 (Regular Session, 1986). The finance officer's auditing procedure in performing such auditing shall include a required notice of such audit of 24 hours, that such auditing only take place during normal business hours (9:00 a.m. to 5:00 p.m.) at the various places of business at times deemed convenient by the taxpayer, that the work sheets and other papers obtained as a direct result of the audit itself (not including the county room occupancy tax report, or any general form submitted to all taxpayers pursuant to the act) are private and confidential records which do not constitute public record and which shall be maintained in confidential files in the finance office not available to anyone other than as is reasonably necessary to require compliance with the room occupancy and tourism development tax, that all auditing performed under this section shall be conducted in a manner not inconsistent with the generally accepted auditing standards, and that all auditing performed under this section be performed by the county finance officer or an employee of the county finance officer acting under his direct supervision.

(Ord. of 10-5-87)