(A) The Director of Finance is authorized to enter into a contract for collection of the tax imposed by this chapter with any public utility providing gas service in the city. The contract shall include and substantially conform with the following provisions:
(1) The public utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
(2) The public utility will remit collected taxes to the City Treasurer no more often than once each month;
(3) The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the City Treasurer;
(4) The public utility shall not be liable to the city for any tax not actually collected from a retail purchaser; and
(5) Additional terms as the parties may agree upon.
(B) A public utility designated to collect the tax imposed by this chapter from its customers shall bill each customer for the tax on all gas delivered to the customer unless:
(1) The customer’s use or consumption is exempt from the tax pursuant to a duly passed and authorized ordinance of the city; or
(2) The public utility has received written notification from the city that the customer is exempt from the tax.
(Ord. 05-12, passed 4-12-2005)