§ 35.101 CABLE TELEVISION USERS' TAX.
   (A)   There is imposed a tax upon every person in the city, except the city, using cable television service. This tax shall be at the rate of 5% of the charges made for the service and shall be paid by the person paying for the service.
   (B)   The tax imposed by 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 Tax Administrator on or before the last day of the following month.
('83 Code, § 3.32.120) (Ord. 908, passed - -85)