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The promulgation of this policy does not in any way limit the city from utilizing other methods of collection, including without limitation, administrative or judicial actions, liens, boot/tow orders, cease and desist orders, payment plans, collection agencies and credit bureaus and all other methods permitted by law.
(Ord. 066, passed 9-20-2007)
PUBLIC UTILITY SERVICE TAX
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PUBLIC UTILITY SERVICE. Any service or tangible personal property purchased within this city from a seller, as hereinafter in this section defined, namely: telephone service; electric service; gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the State Public Service Commission; water service and sanitary sewer service if purchased, used or consumed within the corporate limits of this city.
PURCHASER. Any person who purchases, uses or consumes a public utility service.
SELLER. Any person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the State Public Service Commission, who sells, furnishes or supplies a public utility service.
USER. The owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind.
(1991 Code, § 15-1) (Ord. passed 5-3-1971)
There is hereby imposed and levied upon every purchaser of a public utility service an excise tax upon the privilege of purchasing, using or consuming, within the corporate limits of the city, such public utility service. Such tax shall be in the amount of 2% of the charge, exclusive of any federal or state tax thereon imposed upon the purchaser, made by the seller against the purchaser with respect to each public utility service, which tax, in every case, shall be collected by the seller and paid by the purchaser upon the amount of each periodic statement rendered such purchaser by the seller, and shall be paid by the purchaser to the seller at the time the purchase price or such charge shall become due and payable under the agreement between the purchaser and the seller. The tax imposed and levied by this subchapter is in addition to all other taxes imposed and levied by this city. In the event the amount of the charge for any single public utility service exceeds an amount set by Council from time to time in any given calendar month to any single purchaser, no tax shall be imposed for such additional purchase, use or consumption in excess of an amount set by Council from time to time. In the event more than one public utility shall furnish the identical public utility service to the same purchaser, the purchaser shall be entitled to group such services as a single public utility service in calculating the amount of the charges in any calendar month for such public utility service.
(1991 Code, § 15-2) (Ord. passed 5-3-1971)
It shall be the duty of every seller, in acting as the tax-collecting medium or agency for the city, to collect from each purchaser for the use of the city 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 the city, and each seller shall remit the amount of tax shown by such report to have been collected by the city on or before the last day of the second calendar month following the month in which collected, as well as the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The required reports shall be in the form prescribed by the City Collector and Treasurer.
(1991 Code, § 15-3) (Ord. passed 5-3-1971)
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