(a) The utility users’ tax shall be collected by service suppliers insofar as practicable at the same time as, and together with, the collection of the utility charges made in accordance with the regular billing practice of the service supplier. With respect to any given billing period, where the amount paid by a service user to a service supplier is less than the full amount of the utility charges and utility users’ tax accrued for such billing period, a proportionate share of both the utility charges and utility users’ tax shall be deemed to have been paid. In cases where a service user has notified the service supplier of refusal to pay the utility users’ tax imposed on said utility charges, Section 5.127 of this Article shall apply.
(b) The duty of a service supplier to collect the utility users’ tax from a Service User shall commence with the beginning of the first regular billing period applicable to the service user where all utility charges normally included in such regular billing are subject to the provisions of this Article, in accordance with Section 5.113 of this Article. Where a service user receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
(c) Each person required to remit a utility users’ tax shall file a return to the Tax Administrator, on forms approved by the Tax Administrator, on or before the due date. The full amount of the utility users’ tax collected shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such additional information as he or she deems necessary to determine if the utility users’ tax is being levied, collected and remitted in accordance with this Article. Returns are due immediately upon cessation of business for any reason. Pursuant to the Section 7284.6 of the California Revenue and Taxation Code, the Tax Administrator, and its agents, shall maintain such filing returns as confidential information that is exempt from the disclosure provisions of the California Public Records Act.
(Ord. No. 1210, § 1.)
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