(A) It shall be the duty of every seller, in acting as the tax collecting medium or agency for the town, to collect from the purchaser for the use of the town the tax hereby imposed and levied at the time of collecting the purchase price charged therefor. The taxes collected during each calendar month shall be reported by each seller to the Clerk/Treasurer, and each seller shall remit the amount of the tax shown by the report to have been collected to the Clerk/Treasurer monthly for the amount of tax billed the previous month, together with the name and address of any purchaser who has refused to pay his or her tax. The report shall be in a form prescribed by the Clerk/Treasurer.
(B) (1) The service provider shall bill the electricity consumer tax to all users who are subject to the tax and to whom it delivers electricity and shall remit the same to this jurisdiction on a monthly basis. The taxes shall be paid by the service provider to this jurisdiction in accordance with VA Code, § 58.1-3814, paragraphs F. and G., and VA Code, § 58.1-2901.
(2) If any consumer receives and pays for electricity but refuses to pay the tax imposed by this section, the service provider shall notify this jurisdiction of the name and address of the consumer.
(3) If any consumer fails to pay a bill issued by a service provider, including the tax imposed by this section, the service provide must follow its normal collection procedures, and upon collection of the bill or any part thereof must apportion the net amount collected between the charge for electric service and the tax and remit the tax portion to this jurisdiction. Any tax paid by the consumer to the service provider shall be deemed to be held in trust by the provider until remitted to this jurisdiction.
(1997 Code, § 62-92) (Ord. passed 1-13-1998; Ord. passed 4-13-1999; Ord. passed 10-10-2000)