The duty of service suppliers to collect and remit the taxes imposed by this subchapter 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 practices of the service supplier. Where the amount paid by a service user to a service supplier 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. In those cases where a service user has notified the service supplier of
his or her
refusal to pay the tax imposed on the energy charges, § 35.093(B) will apply.
(B) The duty of a service supplier to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this subchapter. 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.
(‘65 Code, § 3-6.509) (Ord. 390-C.S., passed - - ; Am. Ord. Measure A, passed - - )