§ 16-36. Duty of seller to collect; failure of purchaser to pay.

It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), local telephone and telegraph service, to collect from the purchaser, for the use of the city, the tax hereby levied, at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the twentieth day of each calendar month, the city treasurer and collector, all such taxes levied and collected during the preceding calendar month; however, in the event a seller does not owe the city more than one hundred twenty dollars ($120.00) in utility taxes for a quarter, the seller can request the right to pay on a quarterly basis. The city shall have the right to authorize a seller to pay on a quarterly basis if the city's records establish that the amount owed to the seller has been less than the monetary threshold for the previous twelve (12) months, or as many months as the seller has been in operation, if less than twelve (12) months. The city shall have the right to revoke this authorization upon the seller owing more than one hundred twenty dollars ($120.00) in a quarter. It shall be unlawful for any seller to collect the price of any purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), local telephone and telegraph service, without, at the same time, collecting the tax hereby levied in respect to such purchase or purchases. Any seller failing to collect such tax at the time of collecting the price of any purchase shall be liable to said city for the amount of such tax in like manner as if the same had been actually paid to the seller, and the city council shall cause to be brought all suits and actions and to take all proceedings in the name of the city as may be necessary for the recovery of such tax; provided, that the seller shall not be liable for the payment of such tax upon uncollected bills. If any purchaser shall fail, neglect or refuse to pay to the seller, the seller's charge, and the tax hereby imposed and as hereby required, on account 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 immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(Code 1966, § 27-15; Ord. No. 97-28, § 1, 1-13-98)