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<br />11/26/2007 <br /> <br />the following: maintains or has within the City, directly or through an agent or subsidiary, <br />a place of business of any nature; solicits business in the City by employees, <br />independent contractors, resellers, agents or other representatives; solicits business in <br />the City on a continuous, regular, seasonal or systematic basis by means of advertising <br />that is broadcast or relayed from a transmitter with the City or distributed from a location <br />with the City; or advertises in newspapers or other periodicals printed and published <br />within the City or through materials distributed in the City by means other than the United <br />States mail. <br /> <br />The City shall make available, upon request, an accurate description of its jurisdictional <br />boundaries based on street addresses and/or ZIP Plus Four, in an electronic format. If a <br />service supplier relies upon such information provided by City, it shall not be responsible <br />for any errors in taxation that may result. <br /> <br />Sec.32.609. DUTY TO COLLECT-PROCEDURES: <br /> <br />A. Collection by Service Suppliers. The duty of service suppliers to collect and <br />remit the taxes imposed by the provisions of this Article shall be performed as <br />follows: <br /> <br />(1) The tax shall be collected by service suppliers insofar as practicable at the <br />same time as, and along with, the collection of the charges made in accordance <br />with the regular billing practice of the service supplier. Where the amount paid by <br />a service user to a service supplier is less than the full amount of the charge and <br />tax which was accrued for the billing period, a proportionate share of both the <br />charge and the tax shall be deemed to have been paid. In those cases where a <br />service user has notified the service supplier of refusal to pay the tax imposed on <br />said charges, Section 32.612 shall apply. <br /> <br />(2) The duty of a service supplier to collect the tax from a service user shall <br />commence with the beginning of the first regular billing period applicable to the <br />service user where all charges normally included in such regular billing are <br />subject to the provisions of this Article. Where a service user receives more than <br />one billing, one or more being for different periods than another, the duty to <br />collect shall arise separately for each billing period. <br /> <br />B. Filing Return and Payment. Each person required by this Article to remit a tax shall <br />file a return to the Tax Administrator, on forms approved by the Tax Administrator, on or <br />before the due date. The full amount of the tax collected shall be included with the return <br />and filed with the Tax Administrator. The Tax Administrator is authorized to require such <br />additional information as he or she deems necessary to determine if the tax is being <br />levied, collected, and remitted in accordance with this Article. Returns are due <br />immediately upon cessation of business for any reason. Pursuant to Revenue and Tax <br />Code Section 7284.6, the Tax Administrator, and its agents, shall maintain such filing <br />returns as confidential information that is exempt from the disclosure provisions of the <br />Public Records Act. <br /> <br />A TTY/ORD/ORD.283 <br />071007 <br /> <br />8 <br /> <br />2316 <br />Formerly Muff # 305 <br />