3.56.040 Electricity users’ tax.

   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)

3.56.050 Gas users’ tax.

   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))

3.56.060 Water users’ tax.

   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))

3.56.070 Interest and penalty for payment failure.

   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))

3.56.080 Actions to collect tax from service users.

   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))

3.56.090 Duty to collect - Collection procedures.

   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)

3.56.100 Additional powers of finance director.

   A.   The finance director shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.

   B.   The finance director, subject to prior approval of the city manager and the city attorney, may make administrative agreements to vary the strict requirements of this chapter so that the collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier, so long as the overall result of such agreements is the collection of the tax in conformity with the general purpose and scope of this chapter. A copy of each such agreement shall be on file and available for public inspection in the finance director’s office.

(Prior code § 25.109 (Ord. 924 §1, Ord. 2113 §1))

3.56.110 Refusal by service supplier to collect and report tax - Determination of tax by finance director.

   If any service supplier shall refuse to make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof required by this chapter, the finance director shall proceed in such manner as may be deemed best to obtain facts and information on which to base an estimate of the tax due. As soon as such facts and information are obtained by the finance director upon which to base the assessment of any tax imposed by this chapter and payable by any service supplier who has refused to make such report and remittance the finance director shall proceed to determine and assess against such service supplier the tax, interest and penalties provided for by this chapter. In case such determination is made, the finance director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the service supplier so assessed at service suppliers last known place of address.

(Prior code § 25.110 (Ord 924 §l, Ord. l548 §5, Ord. 2113 §1))

3.56.120 Finance director may assume responsibility for collection - Payment demand to service user.

   Whenever the finance director determines that a service user has deliberately withheld the amount of any tax imposed by the provisions of this chapter from the amounts remitted to a service supplier required to collect the tax or that a service user has failed to pay the amount of the tax to such service supplier for a period of four or more billing periods, or whenever the finance director deems it in the best interests of the city, the finance director may relieve such service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The finance director shall notify the service user that the city has assumed responsibility to collect the taxes due for the stated periods, and demand payment of such taxes, plus any penalty imposed, and such interest as may be due pursuant to the provisions of Section 3.56.070. The notice shall be served on the service user by handing it to the service user personally or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the service supplier required to collect the tax; or should the service user have changed addresses, to the service user’s last known address.

(Prior code § 25.111 (Ord. 924 §1, Ord. 1548 §6, Ord. 2113 §1), Ord. 2268)