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Every seller shall keep complete records showing all purchases of utility services <br />in the city, which records shall show the price charged against each purchaser with <br />respect to each purchase, the date thereof, the date of payment thereof and the mount of <br />tax imposed hereunder. Such records shall be kept open for inspection by the duly <br />authorized agents of the city ar reasonable times and the duly authorized agents of the <br />city shall have the right, power and authority to make such transcripts thereof during such <br />times as they may desire. <br /> <br />Sec. 35-314. Duty of treasurer generally. <br /> <br /> The city treasurer shall be charged with the duty of collecting the taxes levied and <br />imposed under this division and shall cause the same to be paid into the general treasury <br />of the city, for the account of the general capital improvement fund, as provided in this <br />division. <br /> <br />Sec. 35-315. Failure of purchaser to pay; violations of division by seller. <br /> <br /> Any purchaser falling, refusing or neglecting to pay the tax imposed or levied by <br />this division and any seller violating the provisions of this division, and any officer, agent <br />or employee of any seller violating the provisions of this division, shall be guilty of a <br />Class 3 misdemeanor. Conviction of such violation shall not relieve any person from the <br />payment, collection and remittance of the tax as provided in this division. <br /> <br />Sec. 35-316. Disposition of funds received under division. <br /> <br /> Alt funds received by the city treasurer pursuant to this division and all <br />unappropriated funds in the utility tax fund at the effective date of this division or <br />thereafter collected with respect to the tax on public utility services as heretofore <br />effective, shall be transferred and paid over forthwith into a separate fund known as the <br />"general debt service fund," to be applied as appropriated from time to time by the city <br />council for debt on the cost of consunacting or purchasing general capital improvements; <br />provided, however, that priority of expenditure to the extem funds are available in any <br />one year shall be as follows: <br /> <br /> (1) The amount necessary for debt service on and retirement of outstanding <br /> bond issues. <br /> (2) The amount of two hundred fifty thousand dollars ($250,000.00) for <br /> construction of curbs, gutters, and storm drains. <br /> (3) All other general capital inrprovements. <br /> <br />DIVISION 2. PURCHASERS OF GAS AND ELECTRIC SERVICE <br />Sec. 35- 320. DEFINITIONS <br /> <br /> -3- <br /> <br /> <br />