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• <br />purchaser with respect to each purchase, the date thereof, the date <br />of payment thereof and the amount of tax imposed under this <br />article. Such records shall be kept open for inspection by the duly <br />authorized agents of the city at reasonable times, and the duly <br />authorized agents of the city shall have the right, power and <br />authority to make transcripts thereof during such times as they may <br />desire. <br />Sec. 30 -230. Duties of city with reference to transportation of <br />natural gas. <br />Notwithstanding any other provision in this article which may <br />appear to be to the contrary, whenever the city is acting as a <br />transporter of natural gas rather than as a seller, the City shall <br />perform duties imposed by this article on a seller with respect to <br />collection, reporting, and record keeping of utility services taxes <br />generated by the gas being transported and consumed. <br />2. This ordinance shall be effective January 1, 1993 and <br />shall apply to all utility services delivered during the month of <br />January 1993, and thereafter. <br />Approved by Council <br />November 16, 1992 <br />or of City Council <br />