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  67.1181.  Audit required, promotion of tourism moneys. — Any political subdivision authorized by this chapter to collect and expend tax revenues imposed by such political subdivision for the advertising and promotion of tourism shall perform, or cause to be performed, an audit of its finances at least once every five calendar years if no other statutory auditing requirement exists for such political subdivision.  The political subdivision shall pay the actual cost of the audit from the revenues for operating costs.  The first such audit required by this section shall be completed no later than January 1, 2009.


(L. 2007 S.B. 22)

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