The tax authorized by § 33.081(A) above shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax collected by the person maintaining a place of business in this state delivering the electricity shall constitute a debt owed to the city by the person maintaining a place of business in this state. Persons delivering the electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering the electricity shall also be authorized to add to the gross charge an amount equal to 3% of the tax to reimburse the person delivering the electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city upon request. If the person delivering the electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the city in the manner prescribed by the city. Persons delivering the electricity who file returns pursuant to this division shall, at the time of filing the return, pay the city the amount of the tax collected pursuant to this subchapter.
(Ord. 2006-12-0078O, passed 12-12-2006)