(a) The amount of tax levied pursuant to this ordinance shall be added to and constitute a part of the cost of the purchaser of the public utility service purchased, used or consumed by such purchaser. Each purchaser of a public utility service shall pay to the supplier thereof, at the time of payment of each periodic statement therefor, the amount of tax levied pursuant to this ordinance, and such supplier shall collect such tax and account to this municipality for the same on or before the last day of the second calendar month following the calendar month in which the tax was collected.
(b) The tax levied by this ordinance shall apply to periodic statements rendered after November 1, 1972, for public utility service purchased, used or consumed subsequent to said date. In the event any such periodic statement includes charges for public utility service rendered both before and after said date, only that portion of the total charge shall be subject to such tax as the number of days after October 31, 1972, within the period covered by such periodic statement, bears to the total number of days covered by such statement.
(c) The official of this municipality charged with responsibility for collection of taxes due this municipality shall have authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this ordinance.
(Ord. 160(B). Passed 5-23-01.)