§ 26-641. Collection and remittance of tax by service provider of electric and gas service.

(a)

It shall be the duty of every service provider of electricity and gas service to consumers in the City to collect the tax from the consumer by adding it as a separate charge to the consumer's monthly statement. Until the consumer pays the tax to the service provider, the tax shall constitute a debt to the City.

(b)

If any consumer receives and pays for the electricity or gas service but refuses to pay the tax on the bill that is imposed by the City, the service provider shall notify the City of the name and address of such consumer.

(c)

If any consumer fails to pay a bill issued by a service provider, including the tax imposed by the City as stated thereon, the service provider shall follow its normal collection procedures with respect to the charge for electric service and the tax and upon collection of the bill or any part thereof shall:

(1)

Apportion the net amount collected between the charge for electric service and the tax; and

(2)

Remit the tax portion to the City.

(d)

After the consumer pays the tax to the service provider, the taxes shall be deemed to be held in trust by such service provider until remitted to the City.

(Code 1993, § 27-156.1; Code 2004, § 98-323)

(Code 1993, § 27-156.1; Code 2004, § 98-323)