§ 4.68.180. Bankruptcies and refusals.

A.

Service suppliers or master meter users who seek to collect charges for service in bankruptcy proceedings shall also include in any such claim the amount of taxes due city for those services, unless the director determines that such duty is in conflict with any federal or state law, rule, or regulation or that such action would be administratively impractical.

B.

All service suppliers and master meter users not required to collect taxes in connection with pursuit of claims for service charges in bankruptcy proceedings pursuant to subsection A above shall notify the director in writing within forty-five days after receipt of notice that a service user has initiated bankruptcy proceedings.

C.

All service suppliers or master meter users who do not seek to collect charges for service in bankruptcy proceedings shall notify the director in writing within forty-five days after receipt of notice that a service user has initiated bankruptcy proceedings.

D.

All service suppliers and master meter users who receive notice of a service user's refusal to pay shall notify the director in writing within forty-five days after receipt of such notice.

E.

All persons who have notified the director of a refusal or bankruptcy proceeding under subsections B, C and D above shall be relieved of the duty to collect and remit any tax owed by the service user.

F.

All remittances of tax collected pursuant to this section shall be remitted to the director on or before the twenty-fifth day of the month following collection.

(Ord. 22833.)