San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.68. ELECTRICITY, THERMAL ENERGY, GAS, TELEPHONE, AND WATER USE TAX |
§ 4.68.200. Action by city.
A.
Debt Owed by Service User. Any tax required to be paid by a service user under this chapter shall be deemed a debt owed by the service user to the city.
B.
Debt owed by Service Supplier or Master Meter User.
1.
Any tax required to be collected under this chapter by a service supplier which is not billed to the service user shall be deemed a debt owed to the city by the service supplier.
2.
Any tax collected from a service user by a service supplier which has not been remitted to the director shall be deemed a debt owed to the city by the service supplier.
3.
Any excess tax collected by a master meter user and not remitted to the director when due shall be deemed a debt owed to the city by the master meter user.
C.
Action. Any person owing money to the city under this chapter shall be liable to the city for the recovery of such amount, together with reasonable attorney's fees, in any action brought in the name of the city.
D.
Remedy not exclusive. The remedy provided in this section is not exclusive but is in addition to all other legal remedies the city may have, whether civil or criminal.
(Prior code § 17006; Ord. 22833.)