A. Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise, to any tax liability or exemption under this chapter. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the department.
B. Every person that delivers customer-owned gas within the corporate limits of the city shall furnish to the department, upon the department's request, the names, addresses and therms delivered with respect to such deliveries.
(Added Coun. J. 11-17-93, p. 42192)