(A) (1) Any person maintaining a place of business in the state who delivers electricity to any purchaser shall collect the tax imposed under § 32.03(A)(2)(b) from the purchaser by adding the tax to the gross charge for delivering the electricity, and, when collected, shall remit the tax to the Village Treasurer as provided by division (C) below.
(2) Any tax required to be collected pursuant to § 32.03(A)(2)(b) and any tax collected by a person delivering electricity shall constitute a debt owed to the village by the person delivering electricity, provided, however, that the person delivering electricity shall be allowed a credit for the tax related to deliveries of electricity, the charges for which are written off as uncollectible, and provided further, that if the charges are thereafter collected, the person delivering electricity shall be obligated to remit the tax. (Any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.)
(3) The tax imposed under § 32.03(A)(2)(b) shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser until paid and, if unpaid, is recoverable in the same manner as the original charge for delivering electricity.
(B) Any person delivering electricity may retain 3% of the tax which the person delivering electricity collects pursuant to § 32.03(A)(2)(b) in order to reimburse itself for expenses incurred in connection with keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request.
(C) On or before the last day of each calendar month, every person maintaining a place of business in the state shall file with the Village Treasurer a remittance return and remit all applicable tax for the preceding calendar month. The return shall be filed on a form substantially similar to that prescribed in § 32.06, except that the return shall state the kilowatt-hours used or consumed during the month upon the basis of which the tax is imposed and include other information as the Village Treasurer may reasonably require.
(D) If the person delivering electricity fails to collect the tax imposed by § 32.03(A)(2)(b) from a purchaser, as required by division (A) above, then the purchaser shall pay the tax directly to the Village Treasurer.
(1) On or before the last day of each calendar month, every purchaser that has not paid the tax imposed by this subchapter to the person delivering electricity shall file with the Village Treasurer a return and pay the tax upon the gross charge for electricity that the purchaser paid to the person delivering the electricity during the preceding calendar month.
(2) The return shall be filed on a form substantially similar to that prescribed in division (C) above and include other information as the Village Treasurer may reasonably require.
(Ord. 98-7-1, passed 7-28-1998) Penalty, see § 32.99