Every seller in acting as the tax collecting medium or agency for this City shall 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 the City and each seller shall remit the amount of tax shown by the report to have been collected on or before the last day of the second 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 August 1, 1971, for public utility service rendered subsequent to August 1, 1971, and when any such periodic statement covers public utility service rendered both before and after date, only that portion of the charge for public utility service rendered after such date shall be subject to the tax and the portion subject to the tax shall be the portion of the total charge as the number of days after July 31, 1971, within the period covered by periodic statement, bear to the total number of days covered by periodic statement. The required reports shall be in the form prescribed by the official of the City charged with the responsibility of collecting taxes.
(1965 Code §20-10 )