(a) The tax imposed by this article shall be collected from the tenant by the lessor. The amount of tax collected in one calendar quarter shall be remitted to the Director of Finance on or before the last day of the month following the close of each calendar quarter. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the lessor’s regular billing practice. If the amount paid by a tenant is less than the full amount of the charge and the tax which 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 tenant shall commence with the first payment of charges by the tenant on or after the operative date of this article.