(A) Each person required by section 3-4-9-3 of this chapter to collect the tax imposed pursuant to subsection 3-4-9-2(A) of this chapter shall file a return with the city on the last day of the month following each month covered during which the tax imposed by subsection 3-4-9-2(A) of this chapter is collected or is required to be collected under this section 3-4-9. The return shall state:
1. The person's name.
2. The address of the person's principal place of business in the state or residence if the person filing the return is a natural person.
3. The month for which the return is being filed.
4. The total number of kilowatt hours of electricity used or consumed in each of the categories set forth in subsection 3-4-9-2(A) of this chapter, for which the person was required to collect payment of the imposed tax by subsection 3-4-9-2(A) of this chapter from purchasers during the month covered by the return, and if different, the total number of kilowatt hours of electricity used or consumed in each of the categories set forth in subsection 3-4-9-2(A) of this chapter, for which the person in fact collected payment from purchasers of the tax imposed by subsection 3-4-9-2(A) of this chapter.
5. The amount of the tax imposed by subsection 3-4-9-2(A) of this chapter, which was collected, and the amount of the tax being remitted to the city with the return.
6. Such other reasonable and related information as the city may require.
(B) Each person filing a return provided for in this section 3-4-9 shall, at the time the return is filed, remit and pay over to the city the amount of the tax imposed pursuant to subsection 3-4-9-2(A) of this chapter which such person collected during the month for which the return is being filed. Such person shall also remit and pay over to the city, at the time the return is filed, any other amounts of the tax imposed pursuant to subsection 3-4-9-2(A) of this chapter which, as of the end of the month for which the return is being filed, otherwise constituted a debt owed to the city by the person pursuant to subsection 3-4-9-3(B) of this chapter.
(C) The city administrator may prescribe the form of the return or authorize the use of a form for the return required to be filed by this section 3-4-9.
(D) If the person delivering electricity to a purchaser fails to collect the tax imposed pursuant to subsection 3-4-9-2(A) of this chapter from the purchaser, the purchaser shall file a purchaser's tax return with the city containing the information set forth in subsection (A)1 through (A)3 of this section. The purchaser's tax return shall also state the amount of electricity used or consumed during the month for which the return is being filed according to the categories set forth in subsection 3-4-9-2(A) of this chapter and the amount of the tax imposed on the electricity used or consumed by the purchaser during the month for which the return is being filed. Payment of the amount of the tax imposed shall be made to the city at the time the purchaser's tax return is filed. The purchaser's tax return shall be filed no later than the last day of the month following the month for which the return is being made. (Ord. 0-14-98, 8-17-1998)