3.26.070 SERVICE USERS RECEIVING DIRECT PURCHASE OF GAS OR ELECTRICITY.
   A.   Notwithstanding any other provision of this chapter, a service user receiving gas or electricity directly from a non-utility supplier not under the jurisdiction of this chapter, or otherwise not having the full tax due on the use of gas or electricity in the city directly billed and collected by the service supplier, shall report said fact to the tax administrator within thirty days of said use and shall directly remit to the city the amount of tax due.
   B.   The tax administrator may require said service user to provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity of gas or electricity used and the price thereof. (Ord. 98-104, Exh. A § 2(part), 1998).