(A) Every tax collector shall on a monthly basis make and file a tax return in a form prescribed by the Village Administrator (or his or her designee). The tax return shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under § 34.56(C) of this subchapter. The tax collectors filing returns pursuant to this subchapter shall at the time of filing such return pay the village the amount of the tax imposed by this subchapter.
(B) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under § 34.57(A) of this subchapter, then the purchaser shall file a tax return in a form prescribed by the Village Administrator (or his or her designee) and pay the tax directly to the village on or before the last day of the month following the month during which the electricity is used or consumed.
(Ord. 1572-11, passed 6-7-11)