Sec. 790.105. - Statements and payments where City or independent agency is seller.

Where the purchase of the utility service upon which a tax is imposed and levied by this Chapter is from the City or an independent agency, as seller, it shall be the duty of the official responsible for billing to state the amount of the tax on all statements of charges rendered to the purchasers of the utility service and the tax shall be collected from the purchasers by the Tax Collector at the time of collecting the purchase price charged for each transaction. The Tax Collector shall audit the charges and taxes so collected. (Ord. No. 2002-794-E, § 1)