A. Whenever not inconsistent with the provisions of this chapter, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply to and supplement this chapter.
B. For purposes of the tax imposed pursuant to this chapter:
(1) A public utility collecting the tax pursuant to Section 3-41-050 of this chapter shall not be a "tax collector" within the meaning of the Uniform Revenue Procedures Ordinance; and
(2) A taxpayer who pays the tax to a public utility designated to collect the tax pursuant to Section 3-41-050 of this chapter shall be deemed to have paid the tax "directly to the department" within the meaning of Section 3-4-100(A) of the Uniform Revenue Procedures Ordinance (which authorizes a taxpayer who has paid a tax in error to claim a credit or refund).
C. For purposes of the penalty imposed for late payment of tax by Section 3-4-200(B) of the Uniform Revenue Procedures Ordinance, a taxpayer who pays the tax directly to the city, rather than to the public utility which billed the taxpayer for the tax pursuant to Section 3-41-050 of this chapter, shall be deemed to have paid the tax late.
D. The department shall be responsible for billing and collecting any penalty or interest imposed under the Uniform Revenue Procedures Ordinance.
(Added Coun. J. 11-17-93, p. 42192; Amend Coun. J. 12-15-93, p. 43735)