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(d) The tax imposed in this Section shall be collected from <br />the service user by the telephone service supplier. The amount <br />of tax collected in one month shall be remitted to the Director <br />of Finance of City on or before the 20th day of the following <br />month. <br /> <br />Sec. 35-206. Water User Tax. <br /> <br /> (a) There is hereby imposed a tax upon every person in the <br />City using water in the City which is delivered through mains or <br />pipes. The tax hereby imposed shall be at the rate of five <br />percent (5%) of the charges made for such water, and shall be <br />paid by the person paying for such water. <br /> (b) There shall be excluded from the base on which the tax <br />imposed in this Section is computed charges made for water which <br />is to be resold and delivered through mains or pipes; and charges <br />made by a municipal water department, public utility, or a county <br />or municipal water district for water used and consumed by such <br />department, utility, or district in the production or distribution <br />of its particular public utility product or service. There shall <br />be included charges made by, or the proportionate share of the <br />cost of, a local private mutual water company to its members <br />receiving water from its own well. <br /> (c) The tax imposed in this Section shall be collected from <br />the service user by the water service supplier or general manager <br />or any private mutual water company. The amount of the tax <br />collected in one month shall be remitted to the Director of Finance <br />of City on or before the 20th day of the following month <br /> <br />Sec. 35-207. Payment of Tax. Interest and Penalty. <br /> (a) Taxes due hereunder which are collected from a service <br />user, and which are not remitted to the Director of Finance of City <br />on or before the 20th day of the month following the month of <br />collection are delinquent. <br /> <br /> (b) In addition to remitting the amount of the tax, any <br />service supplier who fails to remit any tax imposed in this Article <br />within the time required, and upon 10 days' written notice to the <br />service supplier of its failure to remit, shall pay a penalty of <br />fifteen percent (15%) of the amount of the tax. <br /> <br /> (c) If the Director of Finance of City determines that the <br />nonpayment by any service supplier of any remittance due pursuant <br />to this Article is willful or fraudulent, a penalty of twenty <br />percent (20%) of the amount of the tax shall be added thereto in <br />addition to the penalties provided in Section 35-207(b) above. <br /> <br /> (d) Every penalty imposed under the provisions of this <br />Section shall become a part of the remittance due to the Director <br />of Finance of City from the service supplier. <br /> <br />Sec. 35-208. Actions to Collect. <br /> <br /> Any tax required to be paid by a service user under the <br />provisions of this Article shall be deemed a debt owed by the <br />service user to City. Any such tax collated from a service user <br />which has not been remitted to the Director of Finance of City <br />shall be deemed a debt owed to the City by the service supplier <br />who collected such tax. Any person owing money to the City under <br />the provisions of this Article shall be subject to an action brought <br />in the name of City for the recovery thereof. <br /> <br />-3- <br /> <br /> <br />