A. Every tax collector shall on a monthly basis file a return in a form prescribed by the village. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under section 3-1A-3 of this chapter.
B. If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under subsection 3-1A-5E2 of this chapter, then the purchaser shall file a return in a form prescribed by the village and pay the tax directly to the village on or before the last day of the month following the month during which the electricity is used or consumed. (Ord. 2003-685, 6-12-2003)