The tax authorized by this chapter shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this chapter and any tax collected by a person delivering electricity shall constitute a debt owed to the municipality by the person delivering the electricity, provided that the person delivering electricity shall be allowed a credit for the tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided, further, that if the charges are thereafter collected, the delivering supplier shall be obligated to remit the tax. Persons delivering electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to the gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing the return, pay the municipality the amount of the tax collected pursuant to this chapter.
(Ord. 99-12, passed 3-23-1999)