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ORDINANCE NO. NS-1268 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 a formula based upon the payment pattern of the supplier's cus- tomers. Sec. 35-157. Gas User Tax. (a) There is hereby imposed a tax upon every person in the City of Santa Ana, other than a gas corporation or electrical corporation, using in the City gas which is deli- vered through mains or pipes. The tax imposed by this section shall be at the rate of three percent (3%) of the charges made for such gas and shall be paid by the person paying for such gas. (b) There shall be excluded from the base on which the tax imposed in this section is computed (1) charges made for gas which is to be resold and delivered through mains or pipes; (2) charges made for gas sold for use in the generation of electrical energy or for the production or distribution of water by a public utility or governmental agency; and (3) charges made by a gas public utility for gas used and consumed in the conduct of the business of gas public utilities. (c) The tax imposed in this section shall be collected from the service user by the person selling the gas. The amount collected in one month shall be remitted to the Tax Administrator on or before the 20th day of the following month. Sec. 35-158. Penalty. (a) Taxes collected from a service user which are not remitted to the Tax Administrator on or before the due dates provided in this code are delinquent. Sec. 35-159. Actions to Collect. Any tax required to be paid by a service user under the provisions of this code shall be deemed a debt owed by the service user to the City. Any such tax collected from a ser- vice user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the person required to collect and remit. Any person owing money to the City under the provisions of this code shall be liable to an action brought in the name of the City for the recovery of such amount. Sec. The code shall be 35-160. Duty to Collect - Procedures. duty to collect and remit the taxes imposed by this performed as follows: (a) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accor- dance with the regular billing practice. (b) The duty to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to that person which starts on or after the operative 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.