(A) The amount of tax levied pursuant to this article shall be added to and constitute a part of the cost to the purchaser of the public utility service purchased, used or consumed by such purchaser. Each purchaser of a public utility service shall pay to the supplier thereof, at the time of payment of each periodic statement therefor, the amount of tax levied pursuant to this article, and such supplier shall collect such tax and account to this municipality for the same on or before the last day of the second calendar month following the calendar quarter in which the tax was collected.
(B) The tax levied by this article shall apply to periodic statements rendered after July 1, 1972, for public utility service purchased, used or consumed on or subsequent to such date. In the event any such periodic statement includes charges for public utility service rendered both before and after such date, only that portion of the total charge shall be subject to such tax as the number of days after June 30, 1972, within the period covered by such periodic statement, bears to the total number of days covered by such statement.
(C) The official of this municipality charged with responsibility for collection of taxes due this municipality shall have authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
('71 Code, § 795.03) (Ord. 292, passed 4-25-72)