(A) Every tax collector shall on a monthly basis file a return in a form prescribed by city. The return and accompanying remittance 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 § 35.062. The return shall include the following information:
(1) Name and principal place of business;
(2) Gross receipts and kilowatt-hour usage during the month upon the basis of which the tax is imposed;
(3) Amount of tax; and
(4) Other reasonable and related information as the corporate authorities may require.
(B) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax, then the purchaser shall file a return in a form prescribed by city and pay the tax directly to the city on or before the last day of the month following the month during which the electricity is used or consumed.
(1999 Code, § 36-4-4)