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�.9A- 19 <br />(f) The Tax Administrator shall determine the eligibility of any person who <br />asserts a right to exemption from, or a refund of, the tax imposed by this Article. <br />(g) The Tax Administrator, with the written approval of the City Attorney, <br />may compromise a claim pursuant to this Article where the portion of the claim <br />proposed to be released is less than the amount set by separate resolution of the <br />City Council relating to the settlement of general liability claims against the City. <br />and, with the approval of the City Attorney and the City Council, may compromise <br />such a claim where the portion proposed to be released is equal to or greater <br />than the amount set by separate resolution of the City Council relating to the <br />settlement of general liability claims against the City. <br />(h) Notwithstanding any provision in this Article to the contrary, the Tax <br />Administrator may waive any penalty or interest imposed upon a person required <br />to collect and /or remit for failure to collect the tax imposed by this Article if the <br />non - collection occurred in good faith. In determining whether the non - collection <br />was in good faith, the Tax Administrator shall take into consideration industry <br />practice or other precedence. <br />Sec. 32.518. Records. <br />(a) It shall be the duty of every person required to collect and /or remit to <br />the City any tax imposed by this Article to keep and preserve, for a period of at <br />least three (3) years, all records as may be necessary to determine the amount <br />of such tax that such person may have been liable for the collection of and <br />remittance to the Tax Administrator, which records the Tax Administrator shall <br />have the right to inspect at a reasonable time. <br />(b) The City, through its City Council, may issue an administrative <br />subpoena to compel a person to deliver, to the Tax Administrator, copies of all <br />records deemed necessary by the Tax Administrator to establish compliance with <br />this Article, including the delivery of records in a common electronic format on <br />readily available media if such records are kept electronically by the person in the <br />usual and ordinary course of business. As an alternative to delivering the <br />subpoenaed records to the Tax Administrator on or before the due date provided <br />in the administrative subpoena, such person may provide access to such records <br />outside the City on or before the due date, provided that such person shall <br />reimburse the City for all reasonable travel expenses incurred by the City to <br />inspect those records, including travel, lodging, meals, and other similar <br />expenses, but excluding the normal salary or hourly wages of those persons <br />designated by the City to conduct the inspection. <br />(c) The Tax Administrator is authorized to execute a non - disclosure <br />agreement approved by the City Attorney to protect the confidentiality of <br />customer information pursuant to Califomia Revenue and Tax Code Sections <br />7284.6 and 7284.7. The Tax Administrator may request from a person providing <br />F:Atty /Ord /Ord.186 <br />060403 19 <br />