(A) Every tax collector shall, on a monthly basis, file a return in a form prescribed by the City Treasurer. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected.
(B) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under this subchapter, then the purchaser shall file a return in a form prescribed by the City Treasurer and pay the tax directly to the city on or before the last day of the month following the month during which the electricity is used or consumed.
(Ord. 99-O-1676, passed 6-2-1999)