(a) It shall be the duty of every seller in acting as the tax collecting medium or agency for this Municipality to collect from each purchaser for the use of this Municipality the tax hereby imposed and levied at the time of collecting the purchase price charged for its public utility service, and the amount of tax actually collected, either by the month or by the quarter of each fiscal year or any part thereof, shall be reported and remitted to the Municipality by each seller within thirty days after the end of the reporting period selected by the seller as being most convenient in view of its bookkeeping or accounting procedure.
(b) The seller shall also furnish to the Municipality with each such monthly or quarterly report the name and address of any such purchaser who has failed or refuses to pay the tax so imposed or levied.
(c) The tax imposed and levied by this article shall apply to periodic statements rendered after July 1, 1984, for public utility service rendered subsequent to July 1, 1984, and when any such periodic statement covers public utility service rendered both before and after such date, only that portion of the charge for public utility service rendered after such date shall be subject to such tax, and the portion subject to such tax shall be such portion of the total charge as the number of days after June 30, 1984, within the period covered by such periodic statements, bear to the total number of days covered by such periodic statements.
(d) The required reports shall be in the form prescribed by the official of this Municipality charged with the responsibility of collecting taxes due this Municipality.
(Passed 4-2-84.)