(Amended by Ord. No. 179,686*, Eff. 3/15/08.)
The duty to collect and remit the taxes imposed by this article shall be performed as set forth in this section.
(a) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practice. If the amount paid by a Service User is less than the full amount of the charge and tax that has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
(b) The duty to collect tax from a Service User shall commence with the beginning of the first regular billing period applicable to that Person, which starts on or after the operative date of this article. When the rate of the tax is increased or decreased, the duty to collect at the new rate shall commence with the beginning of the first regular billing periods applicable to that Person, which starts on or after the effective date of the new rate. Where a Person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.