(A) Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this subchapter as soon as feasible after the effective date of the subchapter, but in no event later than permitted by Cal. Pub. Util. Code § 799.
(B) Judicial determinations. In the event that a final court order should determine that the election enacting the amendments to this subchapter is invalid for whatever reason, or that any tax imposed under this amended subchapter is invalid in whole or in part, then the tax imposed under this subchapter prior to its amendment as provided herein, shall automatically continue to apply with respect to any service for which the tax levied pursuant to this subchapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this subchapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the city) paid by a person with respect to a service and calculated pursuant to this subchapter shall be deemed to satisfy the tax imposed under this subchapter prior to its amendment as provided herein, so long as the tax is paid with respect to a service provided no later than six months subsequent to the date on which the final court order is published.
(Ord. 578, passed 11-4-08)