Ordinance No. 19655 - Laserfiche WebLink

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~2} Payment shall be made within sixty X60} days after the close of each calendar year. ~3} The amount of the tax to be paid under this section which is in excess of the aperating expenses provided far under state law may be shown as a separate item, computation or addition to the customer's bill by a nat- ural gas supplier far its sales, services ar other charges which are revenues used as a basis for computation of such city tax. 3.610 Natural Gas Su lier Tax -Administration. ~1} The city manager shall administer the tax imposed by section 3.605 of this code. The city manager may do sa in accordance with rules adopted in the manner provided in section 3.oI2 of this code. The rules shall include such provisions as are necessary or expedient for eliciting information needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud or evasion related to the tax, affording sub- jects of the tax ample notice of their obligations regarding the tax, re- so1v~ng adm~n~strat~vely whatever controversies arise in administration of the tax, and impaling sanctions conducive to compliance with the rules. ~2} Every natural gas supplier shall, at the time of payment of the tax, deliver a report verified under oath by the chief financial officer or other responsible designee of the natural gas supplier, setting forth the amount and calculation of the payment and such ather detailed infarmation as may be prescribed by rule. The report shall at a minimum detail the revenues received by the natural gas supplier far its operations, and shall specify the nature and amount of all exclusions and deductions from such revenue. ~3} ,The city manager may obtain information necessary or conven- 7ent far adm~n~ster~ng the tax. Each person or business subject to the tax shall keep available and open to inspection by the city manager during regu- lar office hours, all accounts and books necessary or convenient for ascerw taining the tax liability under section 3.6o5. Any person operating a natural gas distr~but~on system shall make available upon request the names and addresses of all persons using or leasing the natural gas distribution system. ~4} The city manager shall see that all information about gross revenues furnished under subsection ~3} of this section, and all information about the amount of any tax based on such gross revenues, is kept in strict confidence and becomes known only to persons responsible for administering the tax. Except as otherwise provided by law, no person may divulge any of the ~nformat~on contained in these reports to any person except as is neces- sary for administering and collecting the tax. ~5} The city manager shall have the authority to: ~a} Administer oaths; fib} Audit records to assure conformance with section 3.600 to 3.625; ~c} Certify official acts; d} Subpoena and require attendance of witnesses at meetings or hearings to determine compliance with section 3.600 to 3.625; fie} Require production of relevant documents; ~f} Swear witnesses; fig} Take testimony of any person by deposition; and ~h} Perform all other acts necessary to administer or enforce the provisions of sections 3.600 to 3.625. Ordinance .. 2