Sec. 790.101. - Definitions.

As used in this Chapter: (a) Electronic transfer means the use of the Automated Clearing House (the "ACH"), or other electronic transfer system approved on a case by case basis, to send the public service taxes collected directly from the seller's bank to the bank so designated to receive such transfer. (b) Seller is a person, firm, corporation, or other legal entity who sells directly to the consumer. (c) Remit, remittance and remitting , for purposes of the public service tax imposed by this Chapter, means the sending by the seller and the receipt by the City of all taxes levied and collected pursuant to this Chapter. (Ord. No. 2002-794-E, § 1)