§ 5.127. Administrative remedy; non-paying service users.

(a) Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the utility users’ tax owed by such service user from the amounts remitted to a service supplier required to collect the utility users’ tax, or whenever the Tax Administrator deems it in the best interest of the City, he or she may relieve such service supplier of the obligation to collect the utility users’ tax from a certain named service user for specific billing periods. To the extent such service user has failed to pay the amount of utility users’ tax owed for a period of two or more billing periods, the service supplier shall be relieved of the obligation to collect the utility users’ tax due; provided, that, the service supplier shall continue to include the utility users’ tax on any subsequent bills and invoices to such service user. The service supplier shall provide the City with the names and addresses of such service users and the amounts of utility users’ tax owed under the provisions of this Article. Nothing herein shall require the Tax Administrator to institute proceedings under this Section if, in the opinion of the Tax Administrator, the cost of collection or enforcement likely outweighs the benefit.

(b) In addition to the utility users’ tax owed, the service user shall pay a delinquency penalty at the rate of 10.0% of the total utility users’ tax that is owed, and shall pay interest at the rate of 0.5% per month, or any fraction thereof, on the amount of the delinquent utility users’ tax, exclusive of penalties, from the due date, until paid.

(c) The Tax Administrator shall notify the non-paying service user, as such non-paying service user is determined in accordance with Subdivision (a) of this Section, that the Tax Administrator has assumed the responsibility to collect the utility users’ tax due for the stated periods and demand payment of such tax, including penalties and interest. The notice shall be served on the service user by personal delivery or by first class United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the service supplier required to collect the utility users’ tax, or, should the service user have a change of address, to such service user’s last known address.

(d) If the service user fails to remit the utility users’ tax to the Tax Administrator within 30 days from the date of the service of the notice upon him or her pursuant to Subdivision (c) of this Section, the Tax Administrator may impose an additional penalty of 10.0% of the amount of the total utility users’ tax that is owed.

(Ord. No. 1210, § 1.)