§ 66.02. Collection by a seller of utilities; failure to collect; seller not liable on unpaid bills.

(a)

Every seller of electricity shall collect from the purchaser for the use of the city the utility tax at the time of collecting the selling price charged for each transaction, and to report and pay on or before the 20th of each month, to the finance director/city treasurer, all such taxes levied and collected during the preceding month.

(b)

No seller shall collect the price of any purchase of electricity without collecting the utility tax levied on such purchase or purchases, unless the seller elects to pay the tax without collecting it from the purchaser.

(c)

Every seller that has not elected to assume and pay the utility tax and fails to collect the tax at the time of collecting the purchase price shall be liable to the city for the amount of the tax in like manner as if the tax had actually been paid by the purchaser. The city manager shall cause to be brought necessary suits and procedures in the name of the city for the recovery of any utility tax due from the seller, provided, however, the seller shall not be liable for the payment of tax upon uncollected bills.

(d)

If any purchaser fails, neglects or refuses to pay any utility tax to the seller on any purchase, the seller shall have the right to discontinue further service to such purchaser until the utility tax and the seller's bill have been paid in full.

(Ord. No. 10-40, § 2, 5-24-10)