(A) Every person engaged in the business of distributing, supplying, furnishing or selling gas and/or electricity for use or consumption within the corporate limits of the village and serving as tax collector shall, on a monthly basis, file a return on 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.
(B) If the person delivering gas and/or electricity fails to collect the tax from the purchaser, 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 gas and/or electricity is used or consumed.
(Prior Code, § 3-604)