(A) Every person receiving payment of charges from a service user shall collect the amount of tax imposed by this subchapter 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 the 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 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 except in those cases where a service user pays the full amount of the charge, but notifies the service supplier of his refusal to pay the tax imposed on the charges.
(C) The duty to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in the regular billing are subject to the provisions of this subchapter or as soon thereafter, as the respective utilities are physically and mechanically able to get "on line" for the imposition of the charges. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separate for each billing period.
('83 Code, § 3.32.140) (Ord. 908, passed - -85)