§ 40-120. Duty of service provider to bill, collect and remit tax.

(a)

The service provider shall (i) bill the consumer utility tax to all consumers who are subject to the tax and to whom it delivers utility services, and (ii) report and remit the same to the commissioner of the revenue on or before the last day of the succeeding month of collection. Until the consumer pays the tax to such service provider, the tax shall constitute a debt of the consumer to the locality. Upon payment by the consumer to the service provider, the tax shall constitute a debt of the service provider to the locality, and the service provider shall hold such receipts in trust as a fiduciary for and on behalf of the city.

(b)

If any consumer receives and pays for utility services but refuses to pay the consumer utility tax stated on the bill, the service provider shall notify the commissioner of the revenue in writing of the name and address of each such consumer and the amount of delinquent taxes owed by that consumer within forty-five (45) days after the failure of the consumer to pay the tax. It shall be the duty of the commissioner of the revenue to assess taxes reported by the service provider as unpaid under this article against the consumer, together with a penalty of five (5) percent of the delinquent tax owed, with a minimum penalty of one dollar ($1.00). If not paid as assessed, the taxes and penalties shall be turned over to the city treasurer, who shall collect the delinquent taxes and penalties in the same manner as other delinquent taxes and penalties are collected, and shall cause the same to be paid into the general fund of the city.

(c)

If any consumer fails to pay the entire bill issued by a service provider, including the consumer utility tax, the service provider shall follow its normal collection procedures with respect to the charge for utility service and the tax, and upon collection of the bill or any part thereof shall (i) apportion the net amount collected between the charge for the utility service and the tax and (ii) report and remit the tax portion to the commissioner of the revenue. After the consumer pays the tax to the service provider, the taxes shall be deemed to be held in trust by such service provider until reported and remitted to the commissioner of the revenue. Delinquent taxes determined uncollectible by the service provider shall be reported, assessed and collection attempted as provided in subsection (b) of this section.

(d)

If any person whose duty it is to do so shall fail or refuse to remit to the city the tax required to be collected under this article within the time and in the amount specified in this article, there shall be added to such tax a penalty in the amount of ten (10) percent, with a minimum penalty of two dollars ($2.00). In addition, interest at the rate of ten (10) percent per annum shall be computed and collected upon the taxes and penalty beginning thirty (30) days from the date such taxes were due and payable.

(Ord. No. 5532-00, § 1)

(Ord. No. 5532-00, § 1)