A. Every service user is liable for the taxes imposed by this chapter, and that liability is not extinguished until the tax has been paid to the City, except that proof of payment of the tax to the person providing the service is sufficient to relieve the service user from further liability for the tax to which the receipt refers.
B. Each service provider shall bill for utility users taxes accrued at the rate established in this Code, coincident with the provider's own bill for service provided, all persons except those specifically exempted from such tax. Any tax collected by the provider from the service user, together with any amount uncollected due to the failure or neglect of the service provider to bill for or attempt to collect the tax, shall constitute a debt owed by the service provider to the City. If the service user fails or refuses to pay any such tax, the provider shall not be liable for any billed but uncollected tax. Each service provider shall provide to the City's Director of Finance and Management Services, at least annually, a list of the names, addresses and amount of tax billed but unpaid, together with such data as may be required by the Director of Finance and Management Services to enable him or her to pursue the matter through court or otherwise. Any amount collected as tax from a service user which has not been remitted to the Director of Finance and Management Services is a debt owed to the City by the person or entity required to collect and remit the tax, unless such amount has been refunded or credited to the service user.
C. Any person owing money to the City under the provisions of this chapter shall be liable in an action brought in the name of the City for the recovery of the debt, together with costs, interest, and penalties.
(Ord. MC-1625, 2-21-24; Ord. MC-337, 1-25-84; Ord. 3796, 1-09-79; Ord. 2931, 8-13-68)