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ORDINANCE NO. NS-2132 PAGE FIVE 397 (b) "charges" as used in this section shall include charges made for: (1) Metered water, and (2) Minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and bi-monthly charges. Sec. 35-159. Penalty. Taxes collected from a service remitted to the tax administrator on or provided in this code are delinquent. user which are not before the due dates Sec. 35-160. 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 service user which has not been remitted to the tax administrator shall be deemed a debt owed to the city be 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. 35-161. Duty to collect; procedures. The duty to collect and remit the taxes imposed by this code 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 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 (1) billing for different periods, the duty to collect shall arise separately for each billing period. Sec. 35-162. Additional powers and duties of tax administrator, etc. The tax administrator shall have the power and duty and is hereby directed to enforce each and all of the provisions of this code. 5