§ 50.17. SELLER TO COLLECT.

(A)

It shall be the duty of every seller of electricity or bottled gas, (natural or manufactured), 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 fifteenth day of each calendar month, to the Finance Department of the City, all such taxes levied and collected during the preceding calendar month. It shall be unlawful for any seller to collect the price of any sale of electricity or bottled gas (natural or manufactured), without at the same time collecting the tax hereby levied in respect to such sale or sales.

(B)

Any seller failing to collect such tax at the time of collecting the price of any sale shall be liable to the City for the amount of such tax in like manner as if the same had been actually paid to the seller, and the Mayor shall cause to be brought all suits and actions and shall take all proceedings in the name of the City as may be necessary for the recovery of such tax; however, the seller shall not be liable for the payment of such tax upon uncollected bills.

(C)

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 vested 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.

(Code 1980, § 25-26; Ord. No. 50-01, § 4, passed 9/19/01)