§ 66-225. Collection and return; credits; penalty for violation.

(a)

The tax imposed by this article shall be collected from the taxpayer by a retailer maintaining a place of business in the state and making or effectuating the sale at retail or delivering the telecommunications, gas or electricity, and shall be remitted by such tax collector to the city. Any tax required to be collected by this article and any such tax collected by such tax collector shall constitute a debt owed by the tax collector to the city. Retailers shall collect the tax from the purchaser by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications, or of selling or supplying gas when sold for use, in the manner prescribed in this article. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city upon request.

(1)

For the purposes of this chapter, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of telecommunications, gas or electricity. Such tax shall constitute a debt of the purchaser to the retailer or deliverer who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. If the retailer or deliverer fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the city treasurer.

(2)

Whenever possible, the tax authorized by this article shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications, gas, or electricity.

(b)

Each tax collector shall on a monthly basis file a return in a form prescribed by the city treasurer. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected pursuant to this article. The return shall include the tax collector's name and principal place of business, the gross charges during the collection period upon which the tax is imposed, the amount of tax, and such other reasonable and related information as the city may require. The tax collector making the return provided for in this article shall, at the time of making such return, pay to the city treasurer the amount of tax imposed in this article; provided, that in connection with any return the tax collector may, if he so elects, report and pay an amount based upon his total billings of gross charges subject to the tax during the period for which the return is made, exclusive of any amounts previously billed, with prompt adjustments or later payments based upon any differences between such billings and the taxable gross charges.

(c)

If it shall appear that an amount of tax has been paid which was not due under the provisions of this article, whether the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due or to become due under this article from the tax collector who made the erroneous payment, provided that no amounts erroneously paid more than one year prior to the filing of a claim therefor shall be so credited. No action to recover any amount of tax due under the provisions of this article shall be commenced more than one year after the due date of such amount.

(d)

Any tax collector who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this article, is guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine of not less than $100.00 or more than $500.00, and in addition shall be liable in a civil action for the amount of tax due.

(Code 1968, § 23-64; Code 1996, § 66-225; Ord. No. E-4068, § 1, 3-6-1995; Ord. No. F-0260, § 3, 7-20-1998; Ord. No. F-0284, § 1, 10-5-1998)