San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.68. ELECTRICITY, THERMAL ENERGY, GAS, TELEPHONE, AND WATER USE TAX |
§ 4.68.113. Monthly remittance of tax by service supplier.
A.
The service supplier shall remit the tax to the director on or before the twenty-fifth day of each month.
B.
The service supplier shall elect one of the following methods to calculate the tax amount that it must remit to the director each month:
1.
The amount of taxes collected during the previous month, including the amount of any delinquent taxes, and penalties and interest imposed pursuant to Section 4.68.150 upon such delinquent taxes; or
2.
The amount of new taxes billed during the previous month.
C.
The service supplier can not change its election made under subsection B. of this section for a period of twelve months following such election.
(Ord. 26171.)