(A) The City Collector is authorized to enter into a contract for collection of the tax imposed by this subchapter with any Public Utility providing gas service in the city. The contract shall include and substantially conform with the following provisions:
(1) The Public Utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
(2) The Public Utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the City Collector;
(3) The Public Utility shall not be liable to the city for any tax not actually collected from a retail purchaser; and
(4) Such additional terms as the parties may agree upon.
(B) A Public Utility designated to collect the tax imposed by this subchapter from its customers shall bill each customer for the tax on all gas delivered to the customer unless:
(1) The customer’s use or consumption is exempt from the tax pursuant to a duly passed and authorized ordinance of the city; or
(2) The Public Utility has received written notification from the city, that the customer is exempt from the tax.
(C) Nothing in this subchapter shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or the state, may not be made the subject of taxation by the city.
(D) If it shall appear than an amount of tax has been paid which was not due under the provisions of this subchapter, whether as a result of mistake of fact or an error of law, then such amount shall be:
(1) Credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment; or
(2) Subject to a refund if no such tax is due or to become due; provided that, no amounts erroneously paid more than three years prior to the filing of a claim therefore shall be so credited or refunded.
(E) No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after the due date of such amount.
(Ord. 07-O-1888, passed 4-18-2007; Ord. 07-O-1892, passed 7-18-2007)