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i = <br />the Federal Energy Regulatory Commission, whether or not such <br />charges, fees, or surcharges appear on a bundled or line item basis <br />on the customer billing. <br />(c) As used in this section, tr:e term "charges" shall include the value of <br />any other services, credits, property of every kind or nature, or other <br />consideration provided by the service user in exchange for the electricity or <br />services related to the provision of such electricity. <br />(d) The Tax Administrator, from time to time, may survey the electric <br />service suppliers to identify the various unbundled billing components of electric <br />retail service that they commonly provide to residential and commercial /industrial <br />customers in the City, and the charges therefor, including those items that are <br />mandated by state or federal regulatory agencies as a condition of providing <br />such electric service. The Tax Administrator, thereafter, may issue and <br />disseminate to such electric service suppliers an administrative ruling identifying <br />those components and items which are: i) necessary for or common to the <br />receipt, use or enjoyment of electric service; or, ii) currently are or historically <br />have been included in a single or bundled rate for electric service by a local <br />distribution company to a class of retail customers. Charges for such <br />components and items shall be subject to the tax of subsection (a) above. <br />(e) As used in this section, the term "using electrical energy," shall not be <br />construed to mean the storage of such energy by a person in a battery owned or <br />possessed by him for use in an automobile or other machinery or device apart <br />from the premises upon which the energy was received provided however, that <br />the term shall include the receiving of such energy for the purpose of using it in <br />the charging of batteries. The term shall not include the mere receiving of <br />electrical energy by an electric public utility or governmental agency at a location <br />within the City for resale. <br />(f) The tax on electricity provided by self - production or by a non - utility <br />service supplier not under the jurisdiction of this Article shall be collected and <br />remitted in the manner set forth in Section 32.505 of this Article. All other taxes <br />on charges for electricity imposed by this section shall be collected from the <br />service user by the electric service supplier or its billing agent. The amount of <br />tax collected in one (1) month shall be remitted to the Tax Administrator, and <br />must be received by the Tax Administrator on or before the twentieth (20 day of <br />the following month; or, at the option of the person required to collect and /or <br />remit the tax, such person shall remit an estimated amount of tax measured by <br />the tax billed in the previous month or upon the payment pattern of the service <br />user, which must be received by the Tax Administrator on or before the twentieth <br />(20 day of the following month, provided that such person shall submit an <br />adjusted payment or request for credit, as appropriate, within sixty (60) days <br />following each calendar quarter. The credit, if approved by the Tax <br />F:Atty /Ord /Ord.186 <br />060403 8 <br />