Ordinance No. 20033 - Laserfiche WebLink

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time and along with the collection of charges made for ut i 1 i ty services i n accordance w~ th the regular b~ l l ~ ng practice of the service supplier. I f the amount pa ~ d by a servi ce user to a servi ce supplier i s less than the f u11 amount of the charge for services and the tax ~wh i ch has accrued far the billing pe~ri od, the amount paid, and any subsequent payments by the service user shall be applied f ~ rst to the charge for servi ces unto l such charge has been fully satisfied. Any remaining balance of the payment shall be applied to the taxes due, except in those cases where a service user pays the full amount of the charge for services but notifies .the service supplier of his or her refusal to pay the tax i mpased on such charges, ~3} The service supplier's duty to collect a tax from a service user shat 1 commence with the beginning of the first regular bi 11 i ng period applicable to the service user where all charges normally included i n such regular billing are subject to the provisions of sections 3,125 to 3.149. If a service user receives more than one bi 11 ing, one or more being for different periods than another, the duty to col 1 ect shal 1 arise separately far each billing period. ~4} Each service supplier shall f i 1 e a return with the city manager on forms provided by the city, stating the amount of taxes billed by the service suppl ~ er dur~ ng the precede ng month, the amount of taxes cal l ected, and the names of any service users failing or refusing to pay the taxes billed, and the amounts due from each. The full amount of the tax cal l ected shat 1 be included with the return and filed with the city manager. The city manager i s authorized to require such further information as he or she deems necessary to determine if the tax is being properly levied and collected in accordance with sections 3.125 to 3.149.. The city manager al sv i s authorized to adopt a rul a which lengthens the repart~ ng period for servi ce users who fay 1 or refuse to pay the taxes bi 11 ed. ~5} Upon receipt of the information from a service supplier of the names of servi ce users who have fay 1 ed or refused to pay the required tax the city may pursue such enforcement action deemed necessary to collect the tax, including, but not limited to, institution of legal action, or imposition of civil or administrative penalties. ~6} Taxes collected from a servi ce user by a servi ce supplier which are not rem tted to the c~ ty manager by the service supplier on or before the due dates provided in this section shall be delinquent. 3.135 Affordable-Housin Utilit Consum tion Tax - Service Su liers~ Penalties and Interest. ~ 1 } Any service supplier who fails to remit the service user tax imposed by section 3. l29 and col 1 acted by the service supplier within the time required by section 3.133, shat 1 pay, i n addi t i an to the amount of the tax due, a penalty of ten percent ~ 10%} of the amount of the tax, The penalty shall be added on the last day of each month fvl 1 owi ng the date on which the remittance was due until the tax and penalties are fully paid. The total amount of the monthly penalties provided far in this subsection shall not exceed double the total amount of the tax due. ~ 2 } I f the city manager ,determines that the nonpayment by any serv ~ ce suppl ~ er of any rem ttance due ~ s wi 1 f ul l , or i s due to fraud, a penal ty of twenty five percent ~ 25%} of the amount of the tax shall be added thereto, i n adds t~ on to the penalty set forth i n subsection ~ 1 } above. Ordinance - 3 11~2g~g5