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A. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this subchapter shall be performed as follows.
B. The tax shall be collected, insofar as practicable, at the same time as, and along with, the collection of charges made in accordance with the regular billing practice of the service supplier.
C. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person that starts on or after the operative date of this subchapter. 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.
D. If the amount paid by a service user to a service supplier is less than the full amount of the charge and tax that has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on such charges, § 3.08.260 of this subchapter shall apply.
('65 Code, § 33B-9) (Ord. No. CS-621 § 1 (part); Ord. No. CS-880 § 1; Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 10)