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105 (c) As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the water services. If a non-taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable unless the service supplier can reasonably identify charges not subject to the utility users tax based upon its books and records that are kept in the regular course of business, which shall be consistent with generally accepted accounting principles. (d) There shall be excluded from the base on which the tax imposed in this section is computed charges made for water which is to be resold and delivered threugh a pipeline distribution system. (e) The tax on water service imposed by this section shall be collected from the service user by the service supplier or its billing agent. The amount of tax collected in one (1) month shall be remitted to the tax administrator on or before the twentieth (20th) day of the following month in accordance with section 35-163 of this code. (f) Notwithstanding subsection (e), above, the City, when acting as the service supplier or billing agent, may remit the amount of tax collected to the tax administretor in accordance with any administrative rules established by the tax administrator. Sec. 35-160. Decisions on amounts imposed. If any tax, penalty, or interest charge imposed by this code is for any reason held to be discriminatory or invalid in amount, by the decision of any court of competent jurisdiction, such decision shall not affect the validity of a lesser amount imposed by the tax administrator with the concurrence of the city attorney. The city council hereby declares that it would have imposed a valid utility users tax, penalty, or interest charge of the maximum nondiscriminatory amount permitted by law, up to but not exceeding, the amount provided under this code on the person or persons in question, irrespective of the fact that any one or more of the taxes, penalties, or interest charges imposed herein may be declared discriminatory or invalid in amount. Sec. 35-161. Duty to collect; procedures. The duty of service suppliers 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 of the service supplier. (b) In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on said charges, section 35-167(b) of this code shall apply, Ordinance No. NS-2436 Page 11 of 22