Lincoln |
Code of Ordinances |
Title 5. BUSINESS TAXES, LICENSES AND REGULATIONS |
Chapter 5.36. LICENSING OF CABLE TELEVISION SERVICES |
Article VI. License Fees |
§ 5.36.630. Accounting standards.
Latest version.
Not less than annually, the licensee shall provide the city with an unqualified certification of an independent certified public accountant certifying the accuracy of the quarterly license fee payments paid within the preceding 12 months pursuant to Section 5.36.610 of this chapter. The certification shall be prepared in accordance with generally accepted accounting standards as established by the financial accounting standards board (FASB).
(Ord. 747B §3(part), 2003)