Duty of seller to collect tax; liability for failure to collect; discontinuance of service for failure to pay tax

(a)

It is the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum or manufactured) and water service, in acting as the tax collecting medium or agency for the city, to collect from the purchaser for the use of the city the tax imposed and levied by this division at the time of collecting the purchase price charged for such utility service and to report and pay over, on or before the twentieth day of each calendar month to the department of revenue and finance, all such taxes imposed and levied and collected during the preceding month.

(b)

Notwithstanding any other provision of this section, in the event the total amount of tax anticipated to be collected within a calendar quarter does not exceed one hundred twenty dollars ($120.00), the seller of such utility service may, with the written authorization of the official, remit the taxes collected during such calendar quarter to the city quarterly. In such case, the tax shall be due on or before the twentieth day of the month following the end of the calendar quarter of such calendar year in which such taxes were collected.

(c)

It is unlawful for any seller of such utility service to collect the price of any sale of electricity, metered or bottled gas (natural, liquefied petroleum or manufactured) or water service without at the same time collecting the tax hereby imposed and levied in respect of such purchase thereof, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser.

(d)

Any seller of such utility service failing to collect such tax at the time of collecting the price of such utility service, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid by the purchaser thereof to the seller, and the official shall cause to be brought all suits and actions and shall take such proceedings in the name of the city as shall be necessary for the collection or recovery of such tax; provided, however, that the seller of such utility service shall not be liable for the payment of such tax upon uncollected charges.

(e)

If any purchaser shall fail, neglect or refuse to pay to the seller the seller's charge for such utility service and the tax hereby imposed and levied as hereby required because of the purchase for which such charge is made or either, the seller shall have and is hereby vested with the right, power and authority to discontinue immediately further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(Ord. No. 2000-345, § 1, 12-21-00)