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It shall be the duty of every seller in acting as the tax collecting medium or agency for this Municipality to collect from each purchaser for the use of this Municipality the tax hereby imposed and levied at the time of collecting the purchase price charged for its public utility service, and the amount of tax actually collected during each calendar month shall be reported by each seller to this Municipality and each seller shall remit the amount of tax shown by said report to have been collected to this Municipality on or before the last day of the second calendar month following the month in which collected, together with the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The tax imposed and levied by this article shall apply to periodic statements rendered after July 1, 1971, for public utility service rendered subsequent to July 1, 1971, and when any such periodic statement covers public utility service rendered both before and after said date, only that portion of the charge for public utility service rendered after said date shall be subject to such tax, and the portion subject to such tax shall be such portion of the total charge as the number of days after June 30, 1971, within the period covered by such periodic statement, bear to the total number of days covered by such periodic statement. The required reports shall be in the form prescribed by the official of this Municipality charged with the responsibility of collecting taxes due this Municipality.
(Ord. 72-1. Passsed 7-1-72.)
Each and every seller shall keep and maintain complete records showing all purchases of public utility service within the corporate limits of this Municipality, which records shall show the charge made against each purchaser, the dates such public utility service was furnished, the date of payment therefor, and the amount of tax imposed hereunder, and such records shall be kept open for inspection by the duly authorized agents of this Municipality at reasonable times, and the duly authorized agents of this Municipality shall have the right, power and authority to make at the expense of this Municipality such transcripts thereof during such times as they may desire. (Ord. 72-1. Passed 7-1-72.)
The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from such tax:
(a) Purchases of public utility service for resale;
(b) Purchases of public utility service by the United States of America, the State of West Virginia, and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
(c) Purchases of tangible personal property such as appliances or the like, as distinguished from the public serivce supplied;
(d) Charges for telephone services which are paid by the insertion of coins into coin- operated telephones, and specific charges or tolls for telephone calls to points outside the corporate limits of this Municipality; and
(e) Nonrecurring or one-time charges incidental to the furnishing of public utility service.
(Ord. 72-1. Passed 7-1-72.)
(Ord. 72-1. Passed 7-1-72.)
There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for such tax as a result of a good faith mistake on the part of the seller. When any purchaser contends that such tax is not owed by such purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits of this Municipality, the seller shall refer the question to the official of this Municipality charged with the responsibility of collecting taxes due to this Municipality, and such seller shall thereafter collect or refrain from collecting such tax from such purchaser for such public utility service as instructed in writing to do by such officials of this Municipality. Any and all claims for refunds of any such tax shall be presented to this Municipality and not to the seller.
The official of this Municipality charged with the responsibility of collecting taxes due this Municipality, shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
(Ord. 72-1. Passed 7-1-72.)
(a) Any amount of tax due and unpaid under this article shall be a debt due this Municipality. It shall be a personal obligation of the purchaser which shall be enforceable as provided in Section 15, Article 13, Chapter 8 of the Code of West Virginia, 1931, as amended, or in any other manner now or hereafter provided by law for compelling the payment of taxes due municipalities.
(b) Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions hereof or any lawful rule and regulation promulgated hereunder shall be guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than one hundred dollars ($100.00). The failure or refusal to pay the tax for public utility service purchased, used or consumed during different periodic statement periods shall constitute a separate and distinct offense.
(Ord. 72-1. Passed 7-1-72.)
The tax hereby imposed and levied shall not be effective until this Municipality gives sixty days’ written notice by certified mail of the effective date of this article to any public utility doing business within this Municipality which is required to collect the tax imposed and levied hereby.
(Ord. 72-1. Passed 7-1-72.)