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Every seller shall keep and maintain complete records showing all purchases of public utility service within the corporate limits, which records shall show the charge made against each purchaser, the dates the public utility service was furnished, the date of payment therefor, and the amount of tax imposed hereunder, and such records shall be kept open for inspection by the duly authorized agents of the City at reasonable times, and the duly authorized agents shall have the right, power and authority to make at the expense of the City the transcripts thereof during such times as they may desire.
(1965 Code §20-11)
The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from the tax:
(a) Purchases of public utility service for resale;
(b) Purchases of public utility service by the United States, the state, and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
(c) Purchases of tangible personal property such as appliances or the like, as distinguished from the public service supplied;
(d) Charges for telephone services which are paid by the insertion of coins into coin- operated telephones, and specific charges or tolls for, telephone calls to points outside the corporate limits; and
(e) Nonrecurring or one-time charges incidental to the furnishing of public utility service. (1965 Code §20-12)
There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for the tax as a result of a good faith mistake on the part of the seller. When any purchaser contends that the tax is not owed by the purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits of the City, the seller shall refer the question to the official of the City charged with the responsibility of collecting taxes, and the seller shall thereafter collect or refrain from collecting the tax from the purchaser for public utility service as instructed in writing to do by the official. Any and all claims for refunds of any such tax shall be presented to the City and not to the seller.
The official of the City charged with the responsibility of collecting taxes shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
(1965 Code §20-13)
The tax hereby imposed and levied shall not be effective until the City gives sixty days written notice by certified mail of the effective date of the article to any public utility doing business within the City which is required to collect the tax imposed and levied hereby.
(1965 Code §20-15)
Any amount of tax due and unpaid under this article shall be a debt due the City. It shall be a personal obligation of the purchaser which shall be enforceable as provided in West Virginia Code 8-13-15, or in any other manner now or hereafter provided by law for compelling the payment of taxes due municipalities.
Any purchaser failing or refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any provision hereof or any lawful rule and regulation promulgated hereunder shall be fined not more than one hundred dollars ($100.00). The failure or refusal to pay the tax for public utility service purchased, used or consumed during different periodic statement periods shall constitute a separate and distinct offense.
(1965 Code §20-14 )