A. The tax imposed by this chapter is a locally imposed and administered tax as defined in the Local Taxpayers' Rights and Responsibilities Ordinance, Chapter 4.44 of this Code, which provides for the collection, enforcement and administration of locally imposed and administered taxes and establishes uniform rights and responsibilities of the taxpayers subject to those taxes. To the extent that the provisions of this chapter conflict with Chapter 4.44, the provisions of this chapter shall prevail.
B. For purposes of the tax imposed pursuant to this chapter:
1. A public utility collecting the tax pursuant to Section 4.23.040 of this chapter shall not be a "tax collector" within the meaning of the Local Taxpayers' Rights and Responsibilities Ordinance; and
2. A taxpayer who pays the tax to a public utility designated to collect the tax pursuant to Section 4.23.040 of this chapter shall be deemed to have paid the tax directly to the Village by the date due.
C. For purposes of the penalty imposed for late payment of tax by Section 4.44.050 of the Local Taxpayers' Rights and Responsibilities Ordinance, a taxpayer who pays the tax directly to the Village, rather than to the public utility which billed the taxpayer for the tax pursuant to Section 4.23.040 of this chapter, shall be deemed to have paid the tax late.
D. The Finance Department shall be responsible for billing and collecting any penalty or interest imposed under the Local Taxpayers' Rights and Responsibilities Ordinance. (Ord. MC-3-2014 § 2, 2014)