A. There is imposed a tax upon every person other than a public agency in the city using cable television services in the city. The tax imposed by this section shall be at the rate of seven and one-half percent of the charges made for such services and shall be paid by the person paying for such services.
B. The tax imposed in this section shall be collected from the service user by the person providing the cable television services. The amount of tax collected in one month shall be remitted to the city collector on or before the last day of the following month. (Prior code § 41.06.054-2)