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ORDINANCE NO. NS- 1265 PAGE THREE (C) The tax imposed in this section shall be collected from the service user by the person supplying such energy. The amount of tax collected in one month shall be remitted to the Tax Administrator on or before the 20th day of the following month. Remittance of tax may be predicated on formula based upon the payment pattern of the supplier's tomers. Sec. 35-157. Gas User Tax. (a) There is hereby imposed a tax upon every in the City of Santa Ana, other than a gas corpor~ or electrical corporation, using in the City gas is deli- vered through mains or pipes. The tax imposed this section shall be at the rate of five percent (5%) of charges made for such gas and shall be paid by the person for such gas. (b) the tax imposed in this section is comput~ for gas which is to be resold and deliveI pipes; (2) charges made for gas sold of electrical energy or for the product water by a public utility or made by a gas public utility for gas conduct of the business of gas publi~ There shall be excluded from the on which (1) charges made through mains or in the generation or distribution of agency; and (3) charges and in the (c) The tax imposed in this from the service user by the pers. amount collected in one month sh~ Administrator on or before the month. shall be collected selling the gas. The be remitted to the Tax day of the following Sec. 35-158. Penalty. (a) Taxes collected remitted to the Tax Admini provided in this code are a service user which are not on or before the due dates uent. Sec. 35-159. Acti, to Collect. Any tax required provisions of this service user to the vice user which ha! shall be deemed a to collect and the provisions in the name of be paid by a service user under the shall be deemed a debt owed by the Any such tax collected from a ser- been remitted to the Tax Administrator owed to the City by the person required Any person owing money to the City under this code shall be liable to an action brought City for the recovery of such amount. Sec. 35- to Collect - Procedures. The code shall to collect and remit the taxes imposed by this performed as follows: (a) at the dance The tax shall be collected insofar as practicable time as and along with the charges made in accor- the regular billing practice. The duty to collect tax from a service user shall with the beginning of the first full regular billing applicable to that person which starts on or after the date of this code. Where a person receives more than one billing, for different periods, the duty to collect shall arise separately for each billing period.