The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:
A. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practice of the service supplier. Except in those cases where a service user has notified a service supplier that he or she 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 the tax shall be deemed to have been paid.
B. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing one or more being for different periods than another, the duty to collect shall arise separately for each billing period. (Prior code § 41.06.057)