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Every public utility supplying gas within the city 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 natural gas use tax liability or exemption under this subchapter. All such books and records shall, at all times during business hours, be subject to and available for inspection by the city.
(Ord. 3777, passed 10-15-2012)