(A) The city is authorized to enter into a contract for collection of the natural gas use tax imposed by this subchapter with any public utility providing gas service in the city. Such contract shall include and substantially conform to the following provisions.
(1) The public utility, as an independent contractor, will collect the natural gas use tax with respect to gas delivered by it to retail purchasers residing or doing business within the city.
(2) The public utility will remit collected natural gas use taxes to the City Clerk no less than once each month.
(3) The public utility will be entitled to withhold from such collected natural gas use taxes a service fee equal to 3% of the amounts collected; provided, however, the natural gas use tax is timely remitted to the city by the public utility.
(4) The public utility shall not be liable to the city for any tax billed by the public utility, but not actually collected from a retail purchaser.
(5) Such additional terms as the parties may agree upon.
(B) A public utility designated to collect from its customers the natural gas use tax imposed by this subchapter shall bill each customer for the natural gas use tax on all gas delivered to the customer unless the customer’s use or consumption is exempt from the natural gas use tax pursuant to a duly passed and authorized ordinance of the city.
(Ord. 3777, passed 10-15-2012)