(A) The tax imposed under this subchapter shall be collected from the person maintaining a place of business in the state who delivers gas and/or electricity. This tax shall constitute a debt of the person who delivers the gas and/or electricity and is recoverable at the same time and in the same manner as the original charge for delivering the gas and/or electricity.
(B) Whenever possible, the tax authorized by this subchapter shall, when collected, be stated as a distinct item separate and apart from the gross charges for gas and/or electricity.
(C) Persons delivering gas and/or electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying the data to the municipality upon request.
(Prior Code, § 3-603)