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Sec. 35-209. Duty tQ Collect. Procedures. The duty to collect and remit the taxes imposed by this Article shall be performed as follows: (a) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with regular billing practices of the service supplier. Except in those cases where a service user pays the full amount of said charges but does not pay any portion of a tax imposed, or where a service user has notified a service supplier that he is refusing to pay a tax imposed which said service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. (b) The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this Article. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period. (c) Where the remittance of taxes collected under this Article is based upon the estimated percentage of the total amount billed, less uncollectibles and delinquents, the service supplier may submit a payment plan to the Clerk of the Council for his approval. If the Director of Finance of the City determines after examining the plan that it is reasonably based on prior system-wide bill collection experience he shall approve the plan. If there is indication to the Director of Finance of City that the payments made are less than ninety-five percent (95%) of the actual taxes due, he is authorized to investigate and determine whether the service supplier shall submit a new plan. Sec. 35-210. Powers and Duties of Director of Finance. The Director of Finance of City shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this Article. The Director of Finance shall have power to adopt rules and regulations not inconsistent with the provisions of this Article for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed; and a copy of such rules and regulations shall be on file and available for public examination in the office of the Director of Finance. Sec. 35-211. Assessment. Administrative Remedy. (a) The Director of Finance may make an assessment for taxes not paid or remitted by a person required to pay or remit. A notice of assessment, which shall refer briefly to the a~ount of taxes and penalties imposed and the time and place when such assessment is due and payable, shall be submitted to the City Council for confirmation or modification. The Director of Finance shall mail a copy of such notice to the service supplier and to the service user at least ten (10) days prior to the date of the hearing and shall post such notice, for at least ten (10) continuous days prior to the date of the hearing, on the bulletin board in the entryway at the City Hall, 217 North Main Street. Any interested party having any objections may appear and be heard at the hearing, provided that his objection is filed in writing with the Clerk of the Council and Director of Finance prior to the time set for the hearing. -4-