The tax authorized by this article shall be collected from the purchaser by the person
maintaining a place of business in this state who delivers the electricity to the
purchaser. This tax shall constitute a debt of the purchaser to the person who delivers
the electricity to the purchaser and if unpaid, is recoverable in the same manner
as the original charge for delivering the electricity. Any tax required to be collected
pursuant to this article and any such tax collected by a person delivering electricity
shall constitute a debt owed to the municipality by such person delivering the electricity.
Persons delivering electricity shall collect the tax from the purchaser by adding
such tax to the gross charge for delivering the electricity. Persons delivering electricity
shall also be authorized to add to such gross charge an amount equal to three percent
of the tax to reimburse the person delivering electricity for the expense incurred
in keeping records, billing customers, preparing and filing returns, remitting the
tax and supplying data to the municipality upon request. If the person delivering
electricity fails to collect the tax from the purchaser, then the purchaser shall
be required to pay the tax directly to the municipality in the manner prescribed by
the municipality. Persons delivering electricity who file returns pursuant to this
section shall, at the time of filing such returns, pay the municipality the amount
of the tax collected pursuant to this article.
(Ord. No. 98-14, § 1(4), 7-20-1998)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');
