The ordinance imposing a convention center fee or any ordinance amending the imposition of a convention center fee shall:
A. state:
- (1) the rate of the convention center fee to be imposed;
- (2) the times, place and method for the payment of the convention center fee proceeds to the local governmental entity;
- (3) the accounts and other records to be maintained in connection with the convention center fee;
- (4) a procedure for making refunds and resolving disputes relating to the convention center fee;
- (5) the procedure for preservation and destruction of records and for their inspection and investigation;
- (6) vendor audit requirements;
- (7) applicable civil and criminal penalties; and
- (8) a procedure of liens, distraint and sales to satisfy those liens; and
- B. provide other rights, privileges, powers, immunities and other details relating to the collection of the convention center fee and the remittance of the proceeds to the local governmental entity.
History: Laws 2003, ch. 374, § 12.