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refuses to bill or to remit those taxes collected in due course, the service supplier shall be liable to the City in the amount of taxes that were to be collected, as determined by the Finance Director pursuant to Section 2-18-255. E. Any person owing money to the City under the provisions of this Chapter shall be liable in any action brought in the name of the City for the recovery of such amount. F No telephone subscriber or service supplier owing money to the City under the provisions of this Chapter may be denied access to the 911 communications system due to their non-payment of the tax imposed by the Chapter. SEC. 2-18-245 Registration, Reporting and Remitting. A. Each service supplier providing local telephone services to subscribers within the City shall register with the Finance Director upon a form prescribed by the Finance Director and shall set forth the name under which the service supplier transacts or intends to transact business, together with identification of the service supplier's registered agent for process, or such other agent the service supplier designates, to whom notices pursuant to this Chapter shall be directed. All notices and communications required by this Chapter must be directed to the agent designated in the service supplier's registration in order to be effective notice. B. Each service supplier shall, on or before the last day of each month, make a return to the Finance Director, on forms provided by the Finance Director, stating the amount of taxes collected by the service supplier during the preceding month, and provide a report of the number of single access lines, trunk lines, and super trunk lines that are subject to this tax, as well as the number of exempt lines as specified in Section 2-18-215. At the time the return is filed, the full amount of the tax collected shall be remitted to the Finance Director, less any amount retained as a service charge consistent with Section 2-18-230(E) of this Chapter. The Finance Director may require further readily attainable information in the return. Returns and remittances are due immediately upon cessation of business for any reason. Service suppliers must maintain records of taxes collected and remitted to the City for a period of at least 3 years after the date the tax is remitted. C. The Finance Director shall have the authority to conduct audits of service suppliers including inspection, auditing, and copying relevant records and material during the service supplier's regular business hours, upon written request giving not less than five business days' notice in order to review compliance with this Chapter. If the Finance Director determines based on an audit under this subsection that a service supplier has failed to remit any tax imposed by this Chapter, the Finance Director may require the service supplier to pay for the cost of the audit. SEC. 2-18-250 Interest and Penalties. ORDINANCE NO. 2008-018 10