It shall be the duty of any person, firm, association, or corporation subject to the tax levied under this article to keep and maintain records as to the amount of gross receipts of sales of power, light, heat, gas, electricity, or water within the City, and such records shall be subject to review and audit by the City upon reasonable request. In addition, a summary of such sales for the preceding calendar quarter, including the number of customers served, the number of customers exempt from taxation under applicable State sales tax laws, the number of units of gas, electricity, or water (cubic feet, kilowatt hours, or gallons, respectively) sold to exempt and nonexempt customers, the gross receipts from sales to exempt and nonexempt customers, and the amount of sales tax charged and collected with respect to such sales, shall be provided to the City at the time of payment of the tax pursuant to Section 98-28.
(Ord. No. 98-09, § 6, 4-6-1998)