(A)   There is hereby imposed a tax upon every person in the city using cable television service. The tax imposed by this section shall be at the rate of 5% of the charges made for such service and shall be paid by the person paying for such service.
   (B)   Except as provided in § 5.71.152 of this chapter, the tax imposed under this section shall be collected from the service user by the person furnishing the cable television service. The amount collected in one month shall be remitted to the Director of Finance on or before the last day of the following month.
('86 Code, § 5.71.060) (Ord. 3928, passed  - - ; Am. Ord. 3943, passed  - - )