A. 
During the term of each franchise, each franchisee shall pay to the county an amount equal to five percent per year of the franchisee's annual gross revenue.
B. 
The fees shall be paid quarterly not later than August 1st, November 1st, February 1st and May 1st for the preceding three-month period ending, respectively, June 30th, September 30th, December 31st and March 31st. Not later than the date of each payment, each franchisee shall file with the auditor/controller of the county and the designated representative of the board a written statement signed under penalty of perjury by an officer of the franchisee which identifies in detail the sources and amount of gross revenues received by a franchisee during the quarter for which payment is made.
C. 
No acceptance of any payment shall be construed as an accord that the amount paid is, in fact, the correct amount, nor shall such acceptance of payment be construed as a release of any claim which the county may have for further or additional sums payable under the provisions of this section.
(Ord. CS 442 §1, 1991)
Franchise fees shall be five percent of franchisee's gross revenue. Franchisee shall not reduce fees paid to the county when revenue is offset through barter except media-for-media exchange or based on less than arm-length transaction.
(Ord. CS 442 §1, 1991)
A. 
The county at its sole expense may conduct an annual audit of the books, records and accounts of the franchisee for the purpose of determining whether the franchisee has paid franchise fees in the amounts prescribed by Section 6.60.460 of this chapter. The aforementioned county- conducted audit shall be performed by the county auditor or an independent certified public accounting firm retained by the county. The party conducting the certified revenue review shall prepare a written report containing its findings, and the report shall be filed with the clerk of the board of supervisors and mailed to the county and franchisee.
B. 
Each franchisee shall make available for inspection by authorized representatives of the county, its books, accounts and all other financial records at reasonable times and upon reasonable advance notice for the purpose of permitting exercise of the authorities conferred by this section.
(Ord. CS 442 §1, 1991)
A. 
During the term of each franchise, the franchisee shall provide, not less than annually, a certified revenue statement to the county. Franchisee shall ensure the certification of the accuracy of their annual revenue statement is accomplished by an independent certified public accountant. The independent certified public accountant shall also verify the accuracy of the quarterly franchise fee payments paid to the county within the preceding twelve months pursuant to Section 6.60.460. The certification shall be prepared in accordance with generally accepted accounting standards as established by the Financial Accounting Standards Board (FASB).
B. 
The certified public accountant shall render an opinion on transactions that appear to reduce the amount of franchise fees paid to the county by reducing revenue through barter or less than arms-length transactions.
(Ord. CS 442 §1, 1991)