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23-5   Monthly Report Of Therms
Any person engaged in the business described in §23-1 shall, on or before the tenth day of each month, file with the city clerk a full, complete and detailed statement of the number of therm units of all such gas distributed or furnished to the inhabitants of the City and all such gas transported within the city for transport customers for the preceding month, which statement shall be duly verified and sworn to by such person or by the managing officer of any gas company.
23-6   Adjustments
Any person, when paying the occupation tax provided for by §23-1 may show on the reports accompanying such tax payments an adjustment in the payment of said tax made necessary by uncollectible accounts, or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous remittance.
23-7   Right Of City To Inspect Records
The City shall have the right at any time during business hours to inspect, through its officers, agents, or representatives, the books and records of any person engaged in the business described by §23-1 for the purpose of verifying any report submitted pursuant to §23-5.
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