It shall be the duty of every seller in acting as the tax collecting medium or agency for this City to collect from each purchaser for the use of this City the tax hereby imposed and levied at the time of collecting the purchase price charged for its public utility service, and the amount of tax actually collected during each calendar month shall be reported by each seller to this City and each seller shall remit the amount of tax shown by such report to have been collected to this City on or before the last day of the calendar month following the month in which collected, together with the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The tax imposed and levied by this article shall apply to periodic statements rendered after July 1, 1971, for public utility service rendered on and subsequent to that date. As to any periodic statement covering public utility service rendered both before and after such date, only that portion of the charge for public utility service rendered on and following such date shall be subject to such tax. The required reports shall be in the form prescribed by the official of this City charged with the responsibility of collecting taxes due this City.
(1967 Code §11-60)