It shall be the duty of every seller in acting as the tax collecting medium or agency for this municipality to collect from each purchaser for the use of this municipality 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 this municipality and each seller shall remit the amount of tax shown by such report to have been collected to this municipality 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 levied or imposed under this subchapter with respect to the purchase of any gas or electric service, shall become effective on bills rendered on monthly meter readings on and after June 14, 1972, and bi-monthly readings on or after July 14, 1972, with respect to water, sewer and garbage collections on and after June 14, 1972, and with respect to local telephone service on charges first appearing on bills rendered on May 14, 1972, and thereafter. The required reports shall be in the form prescribed by the official of this municipality charged with the responsibility of collecting taxes due this municipality.
(1986 Code, § 753.03) (Ord. passed 3-13-1972)