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(a) Every service supplier shall collect the amount of tax imposed by this chapter from the service user.
(b) The tax shall be collected insofar as practicable at the same time as, and along with, the collection of charges made in accordance with the regular billing practice of the service supplier. Except in those cases where a service user pays the full amount of said charges but does not pay any portion of a tax imposed by this chapter, or where a service user has notified a service supplier that he is refusing to pay a tax imposed by this chapter which said service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and tax shall be deemed to have been paid.
(c) The duty to collect the tax from a service user shall commence thirty days after the effective date of the ordinance codified in this chapter. If a person receives more than one billing, one or more being for a different period than another, the duty to collect shall arise separately for each billing period.
(Ord. 5291 § 1 (part), 2014; Ord. 3781 § 1 (part), 1987)