(A) Every tax collector shall on a monthly basis file a return in a form prescribed by city. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under § 95.23(E).
(B) If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall file a return in a form prescribed by the City Clerk and pay the tax directly to the City Clerk on or before the last day of the month following the month during which the electricity is used or consumed.
(Ord. O-32-98, passed 8-4-98)