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(1) The city manager shall administer the tax imposed by section 3.605 of this code. The city manager may do so in accordance with rules adopted in the manner provided in section 2.019 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 subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing sanctions conducive to compliance with the rules. The city manager may also prescribe in the rules the types and amounts of insurance that a natural gas supplier must maintain to protect the city and its inhabitants from financial loss from property damage and personal injury caused by an accident or other incident involving a natural gas supplier or its facilities. The rules may include provisions for indemnity or bonding.

(2) Every natural gas supplier shall, at the time of the quarterly payment of the tax, deliver a statement by an officer of the natural gas supplier showing the amount of gross revenues of the natural gas supplier for the quarter covered by the payment, including a description of and the amount for each exclusion and deduction from gross revenues as allowed under the definition of “Gross revenue” in section 3.600 of this code, the calculation of the tax for the quarter, computed on the basis set forth in section 3.605 of this code, and such other detailed information as may be prescribed by rule.

(3) The city manager may obtain information necessary or convenient for administering the tax or to verify any statement or report submitted by a natural gas supplier pursuant to the provisions of this section. Each person or business subject to the tax shall keep available and open to inspection by the city manager during regular office hours, all accounts and books necessary or convenient for ascertaining the tax liability under section 3.605. Any person operating a natural gas distribution system shall make available upon request the names and addresses of all persons using or leasing the natural gas distribution system. Every natural gas supplier shall, upon request, furnish to the city a list of all customers within the corporate limits of the city who have contracted with the natural gas supplier for transportation and delivery of natural gas separate from the purchase of natural gas. This report shall include the names of all such customers and the volume of gas that was transported by the natural gas supplier on behalf of each customer for the period covered by the report. All such customers shall, upon written request from the city, furnish the names of the person or persons from whom they purchased natural gas, separate from the transportation and delivery of the gas.

(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 information contained in these reports to any person except as is necessary for administering and collecting the tax.

(5) The city manager shall have the authority to:

(a) Administer oaths;

(b) 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;

(e) Require production of relevant documents;

(f) Swear witnesses;

(g) 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.

(Section 3.610 added by Ordinance No. 19655, enacted December 4, 1989; administratively amended by Ordinance No. 19742, enacted January 14, 1991; and amended by Ordinance No. 20176, enacted November 8, 1999, effective December 8, 1999.)