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106 (c) 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. (d) Whenever a service supplier negligently fails in its duty to determine and collect the required tax from a service user, any other amount collected by the service supplier from the service user shall then be subject to a constructive trust in the favor of the City for the full amount of the uncollected tax. Sec. 35-162. Duty to Remit- Procedures. (a) Each person required by this code to remit a tax shall file a return with the tax administrator on forms approved by the tax administrator on or before the due date in accordance with section 35-163 of this code. The full amount of the tax owed shall be included with the return and filed with the tax administrator. The tax administrator is authorized to require such additional information as he or she deems necessary to determine if the tax is being levied and collected in accordance with this code. Returns are due immediately upon cessation of business for any reason. Pursuant to state Revenue and Taxation Code Section 7284.6 as amended from time to time, the tax administrator, and his or her agents, shall maintain such filing returns as confidential information not subject to the Public Records Act. (b) If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: i) provide to the tax administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the City; and, ii) upon request of the tax administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the tax administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the City, Sec. 35-163. Timely filing and remittance. Returns and taxes may be filed and remitted by the following means: i) in person, ii) by United States Mail, iii) by express carrier, and iv) by electronic means. Returns filed and/or taxes remitted monthly, and actually received by the tax administrator on or before the due dates provided in this code shall be deemed to be timely filed and/or remitted; otherwise, the taxes are delinquent and subject to the penalties imposed pursuant to section 35-164. Provided, however, that when the last day upon which a return may be filed or a tax remitted falls on a Saturday, Sunday, or City, state, or national holiday, a timely filing and remittance may be made upon the first following working day, A direct deposit, including electronic fund transfers and other similar methods of electronically exchanging monies between financial accounts, made by a service Ordinance No. NS-2436 Page 12 of 22