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110 Sec. 35-168. Records. (a) It shall be the duty of every person required to collect and/or remit to the City any tax imposed by this code to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and remittance to the tax administrator, which records the tax administrator shall have the right to inspect at all reasonable times. The City may issue an administrative subpoena to compel a person to deliver, to the tax administrator, copies of all records deemed necessary by the tax administrator to establish compliance with this code, including the delivery of records in a common electronic format on readily available media if such records are kept electronically by the person in the usual and ordinary course of business. The tax administrator is authorized to execute a non-disclosure agreement approved by the city attorney to protect the confidentiality of customer information pursuant to state Revenue and Taxation Code Sections 7284.6 and 7284.7, as amended from time to time. (b) The tax administrator may request from any person providing transportation or distribution services of gas or electricity to service users within the City, a list of the names, billing and service addresses, quantities of gas or electricity delivered, and other pertinent information, of its transportation customers within the City pursuant to section 6354(e) of the state Public Utilities Code, as amended from time to time. (c) If any person subject to record-keeping under this section unreasonably denies the tax administrator, or any designated agent of the tax administrator, access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, the tax administrator may impose a penalty of five hundred dollars ($500.00) on such person for each day following the initial date that the person refuses to provide such access. This penalty shall be in addition to any other penalty imposed by this code. Sec. 35-169. Refunds. (a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this code, it may be refunded as provided in this section. No refund will be considered by the tax administrator for a period in excess of twelve (12) months prior to the date application is received. (b) The tax administrator may refund any tax that has been overpaid, paid more than once, or has been erroneously or illegally collected or received by the tax administrator under this code, provided that no refund shall be paid under the provisions of this section unless the claimant or his or her guardian, conservator, executor or administrator has submitted a written claim to the tax administrator within twelve (12) months of the overpayment or erroneous or illegal collection of said tax. Such claim must clearly establish claimant's right to the refund by written records showing Ordinance No. NS-2436 Page 16 of 22