A. The comptroller 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 department no more often than once each month;
(3) The public utility will be entitled to withhold from tax collections a service fee equal to three percent of the amounts collected and timely remitted to the department;
(4) The public utility will treat partial payments received from a customer as payments made pro rata for each item or charge billed to the customer, including the tax imposed by this chapter;
(5) The obligation of the public utility to collect and remit the tax shall not apply to gas the delivery of which is billed by the public utility to a retail purchaser prior to a date three months subsequent to the execution of such contract;
(6) The public utility shall not be liable to the city for any tax not actually collected from a retail purchaser; and
(7) Such 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 Section 3-41-030(E) of this chapter because the customer's purchase of the gas is subject to a charge authorized by Section 9-221 or 9-222 of the Public Utilities Act; or
(2) The public utility has received a written certificate issued by the city authorizing the public utility not to collect tax on deliveries to the customer.
(Added Coun. J. 11-17-93, p. 42192; Amend Coun. J. 12-15-93, p. 43735; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)