892.06  TAX REMITTANCE AND RETURN.
   (a)   Every tax collector shall, on a monthly basis, file a return in a form prescribed by the Village Treasurer. 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.
   (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 Village Treasurer and pay the tax directly to the Village on or before the last day of the month following the month during which the electricity is used or consumed.
(Ord. 1998-24.  Passed 7-27-98.)