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The tax authorized by this subchapter shall be collected from the purchaser by the person maintaining a place of business in the state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity of the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this subchapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the city by such person delivering electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity, and taxes so collected shall be remitted to the city monthly. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering 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 electricity fails to collect the tax from the purchaser, then the purchaser shall pay the tax monthly, directly to the city in the manner prescribed by the city. Persons delivering electricity who file returns pursuant to this section, shall, at the time of filing such return, pay the city the amount of the tax collected pursuant to § 35.100.
(1999 Code, § 35.91) (Ord. 3093, passed 2-19-2002; Ord. 4193, passed 9-20-2021)