§ 19-28. Collection of tax; responsibility of seller.

(a) It shall be the duty of every seller of electricity, gas, water, or fuel oil in acting as the tax-collecting agency of the city to collect from the purchaser, for the use of the city, the tax hereby imposed and levied at the time of collecting the purchase price charged for each transaction, and to report on forms prescribed by the city and pay over to the city all such taxes.

(b) It shall be unlawful for any seller to collect the price of any sale of electricity, gas, water, or fuel oil in the city without, at the same time, collecting the tax hereby levied in respect to such sales, unless such seller shall elect to assume and pay such tax without collecting the tax thereby levied from the purchaser; and it shall be unlawful for any seller of a utility service to fail to state a fuel adjustment charge upon which no tax is levied separately from all other charges upon which the tax is levied at the time the seller collects the charges and tax from the purchaser.

(c) Any seller failing to collect the tax at the time of collecting the price of any sale, 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 actually been paid to the seller; and a seller failing to show separately the amount of the fuel adjustment charge upon which no tax is levied at the time of collecting the charge shall be liable to the city for the amount of tax which would have been collected on the charge if the tax had been levied thereon. The city manager and city commission of the city shall bring or cause to be brought all such suits and actions and take all such proceedings as may be necessary for the recovery of such tax.

(d) Sellers shall remit to the city by hand-delivery, U.S. postal service or electronic transfer, on or before the twentieth day of each calendar month, all such taxes collected during the preceding calendar month except as provided in subsection (e) herein. In the event the twentieth day falls on a Saturday, Sunday or holiday, the time shall be extended additionally to the next business day following the Saturday, Sunday or holiday. The date of receipt of such taxes by the city will be the date postmarked by the U.S. postal service, or, if hand-delivered, the day received by the city clerk. If taxes are remitted by electronic transfer, the date of receipt will be the date received by the bank so designated to receive electronic transfers as indicated on the bank statement. Prior to making the initial remittance by electronic transfer, authorization to do so must be obtained from the city's finance director. If a seller elects to remit by electronic transfer, that seller shall thereafter always remit by electronic transfer unless approval is given by the finance director to discontinue the electronic transfer; a seller remitting by electronic transfer shall also forward to the city a monthly report of public service taxes collected as required in subsection (a).

(e) Sellers collecting less than twenty-five dollars ($25.00) of tax during the calendar month may remit such tax to the city on a quarterly or fiscal year basis at the discretion of the finance director. All such taxes imposed, levied and collected during the preceding calendar quarter or fiscal year shall be remitted to the city by hand-delivery or U.S. postal service on or before the twentieth day of the calendar month following the end of the calendar quarter or fiscal year. In the event the twentieth day falls on a Saturday, Sunday or holiday, the time shall be extended additionally to the next business day following the Saturday, Sunday or holiday. The date of receipt of such taxes by the city will be the date postmarked by the U.S. postal service, or, if hand-delivered, the day received by the city clerk. Sellers remitting on a quarterly or fiscal year basis shall not remit by electronic transfer.

(f) Effective January 1, 1997, when a seller fails to make a report or fails to pay the tax within the time required hereunder, interest will accumulate on the outstanding tax due on a daily basis at a rate of 0.0328767 percent (12%/365) from the delinquent date until paid in full; said interest shall be payable and collectible in the same manner as if it were a part of the tax imposed. The city manager and city commission of the city shall bring or cause to be brought all such suits and actions and take all such proceedings as may be necessary for the recovery of such tax and interest; provided that the seller shall not be liable for the payment of tax upon uncollected charges.

(g) 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 sale for which such charge is made, or either, the seller shall have and is hereby invested with the right, power and authority immediately to discontinue further service to such purchaser until the tax and the seller's bill have been paid in full.

(Ord. No. 96-20, § 1, 11-20-96; Ord. No. 2001-19, § 1, 11-20-01)