(A) The city has the right to conduct or have conducted an audit of gross revenues as defined in this chapter to determine if the tax required by this chapter has been paid by a utility.
(B) Upon receipt of a written request, a utility must provide the city copies of documents requested by the city that are necessary to conduct an audit. If the utility believes the requested document contains confidential information that is not subject to public disclosure, the utility may mark the documents as confidential and exempt from public disclosure. The city will not disclose such documents to third parties unless such disclosure is required to comply with state law.
(C) After an audit any undisputed under tax payment due the city or over tax payment due the utility is payable 30 days after written notice of the amount due.
(Ord. 2007-06-03, passed 6-12-2007)