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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 (1) or more of the taxes, penalties, or interest charges imposed herein may be declared discriminatory or invalid in amount. (Ord. No. NS-2436, § 2, 8-4-00) 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. (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. (Ord. No. NS-2436, § 2, 8-4-00) 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. City PiNPPAIRgil RFP No. 23-%-5 199 PaNWJQ�§ 196