The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
   (A)   The tax shall be collected insofar as practic-able at the same time as and along with the charges made in accordance with the regular billing practices of the service supplier. If the amount paid by a service user is less than the full amount of the energy charge and tax which has accrued for the billing period, such amount and any subsequent payments by a service user shall be applied to the energy charge first until such charge has been fully satisfied. Any remaining balance shall be applied to the taxes due.
   (B)   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.
('86 Code, § 5.71.090) (Ord. 3928, passed  - - )