(A) Subject to the provisions of this subchapter regarding the delivery of electricity to resellers, the tax imposed under this subchapter shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
(B) Any tax required to be collected by this subchapter, and any tax in fact collected, shall constitute a debt owed to the Village by the person delivering the electricity, provided that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
(C) Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and fifing returns, remitting the tax and supplying data to the Village upon request. For purposes of this subchapter, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(Ord. CO-2010-27, passed 9-29-2010)