The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A. Notwithstanding any other provision of this chapter, 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 practices of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the utility charge and tax which has accrued for the billing period, such amount and any subsequent payments by a service user shall be applied to the utility charge first until such charge has been fully satisfied. Any remaining balance shall be applied to taxes due. In those cases where a service user has notified the service supplier of this refusal to pay the tax imposed on the utility charges, Section 3.34.100(C) will apply.
B. The duty to collect the tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this chapter. Where a person receives more than one billing, one or more being for different period than another, the duty to collect shall arise separately for each billing.
(Ord. 1888, (part), 2001; Ord. 1534, (part), 1990)