§ 4.68.100. Submetered electrical energy, thermal energy, gas or water.

Whenever a master meter service user submeters electrical energy, thermal energy, gas or water to residents or tenants of an apartment house, mobilehome park or other residential multifamily accommodation, or to nonresidential premises, the following provisions shall apply:

A.

The master meter shall collect the tax from the submetered tenants or customers at the same time as and along with the charges imposed in accordance with the regular billing practice of the master meter user.

B.

The master meter user shall pay to the service supplier five percent of the charges billed by the services supplier to the master meter user.

C.

The master meter user shall remit to the director the full amount of taxes collected from submetered tenants or customers in excess of the amount of taxes paid to the service supplier. Such remittance shall be made for each calendar year in which there is an excess and shall be remitted on or before January 31 of the following year. Concurrently with each remittance of taxes, the master meter user shall file a report with the director on a form furnished by the director. The report shall include such information required by the director.

(Ord. 22833.)