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103 (d) The tax administrator, from time to time, may survey the gas service suppliers to identify the various unbundled billing components of gas retail service that they commonly provide to residential and commemial/industrial customers in the City, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such gas service. The tax administrator, thereafter, may issue and disseminate to such gas service suppliers an administrative ruling identifying those components and items which are: i) necessary or common to the receipt, use and enjoyment of gas service; or, ii) currently, or historically have been, included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of subsection (a) above. (e) 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 a pipeline distribution system; (2) Charges made for gas sold for use in the generation of electricity 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. (f) The tax that is calculated on charges for gas provided by self-production or by a non-utility service supplier not under the jurisdiction of this code shall be collected and remitted in the manner set forth in section 35-158 of this code. All other taxes imposed in this section shall be collected from the service user by the gas 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; or, at the option of the person required to collect or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user on or before the twentieth (20th) day of the following month in accordance with section 35-163 of this code. Sec. 35-158. Collection of tax from service users receiving direct purchase of gas or electricity. (a) Any service user subject to the tax imposed by section 35-156 or by section 35- 157 of this code, which produces gas or electricity for self-use, or which receives gas or electricity, including any related supplemental services, directly from a non-utility service supplier not under the jurisdiction of this ordinance, or which, for any other reason, is not having the full tax collected and remitted by its service supplier, a non-utility service supplier, or its billing agent on the use of gas or electricity, including any related supplemental services, in the City, shall report said fact to the tax administrator and shall remit the tax due directly to the tax administrator within thirty (30) days of such use. In lieu of paying said actual tax, the service user may, at its option, remit to the tax Ordinance No. NS-2436 Page 9 of 22