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SEC. 2-18-235 Emergency Communication System Access Fund. A. Establishment of Fund. The Emergency Communication System Access Fund is established to receive all monies collected pursuant to this Chapter, and any other monies transferred into the fund. B. Use of Fund. The fund shall be used solely for eligible project costs and eligible operating costs. C. Administration of Fund. Expenditures and encumbrances from this fund shall be subject to the budget and fiscal provisions of-the City. SEC. 2-18-240 Liability for tax. A. Any tax imposed on a telephone subscriber under the provisions of this Chapter shall be deemed a debt owed by the telephone subscriber to the City until it has been paid to the City, except that payment to a service supplier is sufficient to relieve the subscriber from further liability for the tax. B. Any tax collected under the provisions of this Chapter shall be deemed a debt owed to the City of San Leandro by the person required to bill and remit such tax. The service supplier's service charge may be removed from the collection prior to remitting said tax. C. With the exception of the requirement to bill telephone subscribers for the tax and to pursue the normal course of collection efforts for deficiencies in payment by telephone subscribers as provided by Section 2-18-230 of this Chapter, nothing in this Chapter shall impose any duty on a service supplier to enforce the collection of the tax hereinabove imposed. However, whenever a service supplier remits funds collected as an Emergency Communication System Access Tax to the City, the service supplier shall also provide the City with the name and address of any telephone subscriber who has not paid the tax for four or more billing periods and shall state the amount of such tax remaining unpaid. A service supplier in compliance with this paragraph shall, following the provision of its report, be relieved of any further duty under this Chapter for billing and attempts to collect uncollected taxes from the telephone subscribers identified in the report identified in this subsection for the stated periods. The Finance Director may, at his or her discretion, then assume the responsibility to collect the taxes due for the stated periods, in which case the Finance Director shall notify the telephone subscriber that the Finance Director has assumed the responsibility to collect the taxes due for the stated periods and may demand payment from the telephone subscriber of such taxes. D. A service supplier shall be obligated to bill and remit taxes collected consistent with the provisions of Section 2-18-230. In the event a service supplier willfully ORDINANCE NO. 2008-018 9