Ord 1999-004 - Laserfiche WebLink

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Section 12. Section 2 - 4 - 210(c) of the Municipal Code is hereby amended to read as follows: "(c) The tax that is calculated on charges for gas provided by self - production or by a non- utility supplier not under the jurisdiction of this chapter shall be collected and remitted in the manner set forth in Section 2 -4 -215. All other taxes on charges for gas imposed by this Section shall be collected from the service user by the gas service supplier or its billing agent. The amount of tax collected in one month shall be remitted by U.S. Mail, to the Tax Administrator, and must be received by the Tax Administrator on or before the 20th day of the following month; or, at the option of the person required to collect or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment • pattern of the service user, which must be received by the Tax Administrator on or before the 20th day of the following month." Section 13. Section 2 -4 -215 of the Municipal Code is hereby amended to read as follows: "(a) Any service user subject to the tax imposed by Sections 2 -4 -200, 2 -4 -205, 2 -4 -210 hereof, which produces gas or electricity for self -use, or which receives gas or electricity directly from a non- utility supplier not under the jurisdiction of this ordinance, or which othenvise is not having the full tax due on the use of gas or electricity in the City that is directly billed and collected by the service supplier or its billing agent, shall report said fact to the Tax Administrator and shall remit the tax due directly to the Tax Administrator within thirty (30) days of such use. In lieu of paying said actual tax, the service user may, at its option, remit to the Tax Administrator within thirty (30) days of such use an estimated amount of tax measured by the tax billed in the previous month, or upon the pattern payment of similar customers of the service • supplier using similar amounts of gas or electricity, provided that the service user shall submit an adjusted payment or request for credit, as appropriate, within sixty (60) days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent tax bill that becomes due. (b) The Tax Administrator may require said service user to identify its non - utility supplier and provide, subject to audit, invoices, books of 7 •