§ 3.08.270  RECORDS.
   A.   It shall be the duty of every person required to collect and/or remit to the city any tax imposed by this subchapter to keep and preserve, for a period of at least three  years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and remittance to the Tax Administrator, which records the Tax Administrator, or the Tax Administrator’s designated representative, shall have the right to inspect at all reasonable times. The Tax Administrator, or the Tax Administrator’s designated representative, is authorized to execute a non-disclosure agreement approved by the City Attorney, to protect the confidentiality of customer information pursuant to Cal. Rev. & Tax. Code §§ 7284.6 and 7284.7.
   B.   The Tax Administrator, or the Tax Administrator’s designated representative, may request from a person providing transportation or distribution services of gas or electricity to service users within the city, a list of the names, billing and service addresses, quantities of gas or electricity delivered, and other pertinent information, of its transportation customers within the city pursuant to Cal. Pub. Util. Code § 6354(e).
   C.   If any person subject to record keeping under this section unreasonably denies the Tax Administrator, or the Tax Administrator’s designated representative, access to such records, the Tax Administrator, or the Tax Administrator’s designated representative, may impose a penalty of $500 on such person for each day following the initial date that the person refuses to provide such access. This penalty shall be in addition to any other penalty imposed under this subchapter.
('65 Code, § 33B-15) (Ord. No. CS-621 § 1 (part); Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 18)