§ 17-14. Duty of seller as to collection of tax; liability for failure to collect; discontinuance of service for failure to pay bill.

It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and water service, 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 twentieth day of each fiscal month, to the city treasurer and collector of the city, all such taxes levied and collected during the preceding fiscal month. It shall be unlawful for any seller to collect the price of any purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and water service, without at the same time collecting the tax hereby levied in respect to such purchase or purchases, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any purchase, where the seller has not elected to assume and pay such tax, 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 city manager shall cause to be brought all suits and actions and to take all proceedings in the name of the city as may be necessary for the recovery of such tax; the seller shall not be liable for the payment of such tax upon uncollected bills. 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 purchase for which such charge is made, or either, the seller shall have and is hereby vested with the right, power and authority to immediately discontinue further service to such purchaser until the tax and the seller's bill shall have been paid in full.

(Ord. No. 89-111, § 1, 4-4-89)