§ 4.54.030. Collection.

A.

Every person receiving payment of charges from a service user shall collect the amount of tax imposed by this chapter from the service user.

B.

The tax shall be collected insofar as practicable at the same time as, and along with the collection of charges made in accordance with regular billing practice of the service supplier. If the amount paid by a service user is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

C.

The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date hereof. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.

(Ord. 5373 § 1 (part), 1978)