§ 2-124. Books and records of operator.

(a)

Each branch office and limited branch office shall maintain a complete set of accounting records, including a permanent set of ledgers, journals, and supporting source documents, posted up to date, reflecting all business transactions regarding the issuance of vehicle or vessel titles, registrations of same, and any and all transactions relating to the EFS or this article. All such records shall be held for a period of not less than three (3) years or until all applicable audits have been satisfied, whichever period is longer.

(b)

The director of the Miami-Dade County Audit and Management Services Department may establish a standard uniform accounting system to be used by all branch offices and limited branch offices and may require the use of such accounting system. All books and records of the operators pertaining to transactions under this article and the EFS shall be available during all business hours for the inspection and/or audit by the Miami-Dade County Internal Auditor, the Tax Collector, or their designee(s).

(c)

Each operator shall complete each of the prescribed forms as required by the Tax Collector and submit completed forms to the Miami-Dade County Auto Tag Agency at the time specified.

(Ord. No. 94-135, § 2, 6-21-94; Ord. No. 97-93, § 4, 6-17-97)