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A. There is hereby imposed a tax upon every person in the city using intrastate telephone communication services in the city, except as provided by Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such services, including minimum charges for service, and shall be paid by the person paying for such services.
B. As used in this section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones; except, that where such coin- operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term “telephone communications services” include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on October 1, 1967.
C. The tax imposed in this section shall be collected from the service user by the person providing the intrastate telephone communications services. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
D. Notwithstanding the provisions of subsection A of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United States Code, as such section existed on November 1, 1967.
(Prior code § 25.102 (Ord. 924 §1 Ord. 1548 §1, Ord. 2113 §1))
A. There is hereby imposed a tax upon every person in the city using electrical energy in the city, except as provided in Sections 3.56.180, 3.56.200 and 3.56.210. The tax imposed by this section shall be at the rate of five percent of the charges made for such energy, including but not limited to minimum charges for service, and shall be paid by the person paying for such energy. The council, by resolution, may authorize the tax imposed by this section to be collected at a rate less than five percent for such period as the council may determine. However, adoption, amendment, repeal or expiration of such a resolution shall not be deemed or construed to affect the rate at which the electricity users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using electrical energy” shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by such person for use in an automobile or other machinery or device apart from the premises upon which the energy was received; however, such words shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall such words be construed to mean the receiving of such energy by an electrical corporation or a governmental agency at a point within the city for resale to service users.
C. The tax imposed in this section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.103 (Ord. 924 §1, Ord. 1548 §2, Ord. 2113 §1; Ord. 2229 §1), Ord. 2268, Ord, 2337 §1)
A. There is hereby imposed a tax upon every person in the city using gas in the city which is delivered through mains or pipes, except as provided in Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such gas including minimum charges for service, and shall be paid by the person paying for such gas. The council, by resolution, may authorize the tax imposed by this section to be collected at a rate less than five percent for such period as the council may determine. However, adoption, amendment, repeal or expiration of such a resolution shall not be deemed or construed to affect the rate at which the gas users’ tax is imposed pursuant to this section.
B. As used in this section, the words “using gas” shall not be construed to mean the receiving of gas by a gas corporation or governmental agency within the city for resale to service users.
C. The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.104 (Ord. 924 §1, Ord. 1548 §3, Ord. 2113 §1; Ord. 2229 §2))
A. There is hereby imposed a tax upon every person in the city, other than a water corporation, using water in the city which is delivered through mains or pipes except as provided in Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such water including charges for (1) metered quantities of water, (2) service or minimum charges and (3) private fire protection service, and shall be paid by the person paying for such water.
B. The tax imposed in this section shall be collected from the service user by the person selling the water. The amount collected in one month shall be remitted to the finance director on or before the last day of the following month.
(Prior code § 25.105 (Ord. 924 §1, Ord. 1548 §4, Ord. 2113 §1))
A. Taxes collected from a service user which are not remitted to the finance director on or before the due dates provided in this chapter are delinquent.
B. Interest and penalties for delinquency in remittance of any tax collected and not remitted shall be assessed as follows:
1. Any service supplier who fails to remit any tax imposed by this chapter within ten days after receipt of written notice from the city of such failure, shall pay a penalty of ten percent of the amount of the tax.
2. If the finance director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalty stated in subparagraph l of this subsection B.
3. In addition to the penalties imposed in this subsection B, any service supplier who fails to remit any tax imposed by this chapter, shall pay interest at the rate of one- half of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.
4. Every penalty imposed upon a service supplier, and such interest as accrues, under the provisions of this subsection B, shall become a part of the tax required to be remitted.
C. Failure by a service user to pay any tax herein imposed shall result in the following interest and penalties on the service user:
1. Any service user who fails to pay any tax imposed by this chapter within one hundred twenty days of the date of receipt of notice of the amount of tax due from the service supplier, shall pay a penalty of ten percent of the amount of the tax.
2. Any service user who fails to pay any delinquent remittance on or before a period of one hundred eighty days of the date of the receipt of notice of the amount of tax due from the service supplier, shall pay a second delinquency penalty of ten percent of the amount of the tax, in addition to the amount of the tax and the ten percent penalty first imposed.
3. In addition to the penalties imposed in this subsection C, any service user who fails to pay any tax imposed by this chapter, shall pay interest at the rate of six percent per annum, exclusive of penalties, from the date on which the remittance first became delinquent, until paid, and a collection charge of ten dollars for each delinquent account.
4. Every penalty imposed upon a service user, and such interest as accrues, under the provisions of this subsection C, shall become a part of the tax required to be paid.
5. The penalties, interest and collection charges imposed in this subsection C shall not be collected by the service supplier, but shall be determined and collected by the city.
(Prior code § 25.106 (Ord. 924 §l, Ord. 2113 §1))
Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the finance director shall be deemed a debt owing to the city by the person required to collect and remit. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
(Prior code § 25.107 (Ord. 924 §1, Ord. 2113 §1))
This duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A. The tax shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. Except in those cases when a service user pays the full amount of such charges, but does not pay any portion of a tax imposed by this chapter, or when a service user has notified a service supplier of the service user’s refusal to pay a tax imposed by this chapter which such service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
B. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
(Prior code § 25.108 (Ord. 924 §1), Ord. 2268)
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