§ 4.68.110. Collection of tax by service supplier.

A.

The service supplier shall collect the tax from the service user or master meter user at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. Each service supplier shall hold in trust for the account of the city until payment is made to the city the amounts collected as taxes pursuant to this chapter.

B.

In the event that the amount paid by a service user or master meter user is less than the full amount of the charges and the tax that have accrued for any billing period, the service user or master meter user shall be deemed to have paid a proportionate share of both the charges and the tax unless:

1.

The amount paid by the service user or master meter user is equal to the full amount of the charges due, in which case there is a presumption that the service user or master meter user did not intend to pay the tax; or

2.

The service user or master meter user has notified the service supplier of its refusal to pay all or any portion of the tax due.

C.

Except as provided in Subsection D. of this section, the duty of a service supplier to collect the tax from a service user or master meter user shall commence with the first regular billing period applicable to that service user or master meter user.

D.

Whenever the city annexes property, the city shall provide notice to service suppliers of the addresses of service users and master meter users within the boundaries of the newly annexed area.

1.

The service supplier shall commence collecting the tax from service users and master meter users within the newly annexed area no later than the third regular billing period after the service supplier receives the notice provided for in this Subsection D.

2.

The director may extend the time within which the service supplier is to commence collecting the tax if the director determines that there is good cause for such an extension based upon a prior written request made by the service supplier.

(Prior code § 17007; Ords. 22833, 26171, 29145.)