§ 4.56.090. Collection.

The duty of service suppliers to collect and remit the taxes imposed by the provisions of this chapter shall be performed as follows:

A.

The tax shall be collected in so far 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. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on said charges, Section 4.56.130(B) shall apply.

B.

The duty of a service supplier 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 of the ordinance codified in this section. When 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. 6857 § 2 (part), 2001)