§ 19-29. Records of purchases; inspections.  

Latest version.
  • (a) Each and every seller of electricity, gas, water, and fuel oil, in respect to sales on which a tax is hereby levied, shall keep complete records showing all sales in the city of such electricity, gas, water, and fuel oil, which records shall show the price charged upon each purchase (showing as separate amounts the fuel adjustment charge upon which no tax is collected and all other charges upon which the tax levied hereby is collected), the date thereof and the date of payment thereof, and shall during business hours on all business days be open for inspection by the duly authorized agents of the city, who shall have the right, power and authority to audit, examine, and make such transcripts of any and all business and/or sales records including those records stored on computer software or otherwise kept by electronic means, in any way pertaining to the sales, within the city limits during such times as they may desire. It shall be the duty of the finance director or his designee to inspect the records at least once every three (3) years in order to determine that the tax hereby imposed and levied is being properly reported and paid to the city by each seller of the service.

    (b) Records not located with the municipal limits of the city must be furnished by the seller to the city within fourteen (14) days of written. Should the seller fail to comply with the written demand or notice, the city may authorize an agent or officer of the city to conduct an audit at the location where said records are maintained at the seller's expense.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01)