(a) It is the duty of every person required to collect and remit to the City any utility users’ tax to keep and preserve, for a period of three years, all records necessary to determine the amount of utility users’ tax that person was obliged to collect and remit to the City. The Tax Administrator or his or her designee shall have the right to inspect such records at all reasonable times, including through the issuance of a subpoena pursuant to State law.
(b) The Tax Administrator is authorized to execute a nondisclosure agreement approved by the City Attorney to protect the confidentiality of customer information pursuant to Sections 7284.6 and 7284.7 of the California Revenue and Taxation Code.
(c) If a service supplier uses a billing agent or billing aggregator to bill, collect and/or remit the utility users’ tax, the service supplier shall (i) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect and/or remit the utility users’ tax to the City, and (ii) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such utility users’ tax to the City.
(Ord. No. 1210, § 1.)
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