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69.ikll <br />Sec. 32.505. Collection of Tax from Service Users Receiving Direct <br />Purchase of Gas or Electricity. <br />(a) Any service user subject to the tax imposed by Section 32.503 or by <br />Section 32.504 of this Article, which produces gas or electricity for self -use; <br />which receives gas or electricity, including any related supplemental services, <br />directly from a non - utility service supplier not under the jurisdiction of this Article; <br />or which, for any other reason, is not having the full tax collected and remitted by <br />its service supplier, a non - utility service supplier, or its billing agent on the use of <br />gas or electricity in the City, including any related supplemental services, shall <br />report said fact to the Tax Administrator and shall remit the tax due directly to the <br />Tax Administrator within thirty (30) days of such use. In lieu of paying said actual <br />tax, the service user may, at its option, remit to the Tax Administrator within thirty <br />(30) days of such use an estimated amount of tax measured by the tax billed in <br />the previous month, or upon the payment pattern of similar customers of the <br />service supplier using similar amounts of gas or electricity, provided that the <br />service user shall submit an adjusted payment or request for credit, as <br />appropriate, within sixty (60) days following each calendar quarter. The credit, if <br />approved by the Tax Administrator, may be applied against any subsequent tax <br />bill that becomes due. <br />(b) The Tax Administrator may require said service user to identify its non - <br />utility service supplier and provide, subject to audit: invoices; books of account; <br />or other satisfactory evidence documenting the quantity of gas or electricity used, <br />including any related supplemental services, and the cost or price thereof. If the <br />service user is unable to provide such satisfactory evidence, or if the <br />administrative cost of calculating the tax in the opinion of the Tax Administrator is <br />excessive, the Tax Administrator may determine the tax by applying the tax rate <br />to the equivalent charges the service user would have incurred if the gas or <br />electricity used, including any related supplemental services, had been provided <br />by the service supplier that is the primary supplier of gas or electricity within the <br />City. Rate schedules for this purpose shall be available from the City. <br />Sec. 32.506. Video Users Tax. <br />(a) There is hereby imposed a tax upon every person using video services <br />in the City from a video service supplier. The tax imposed by this section shall <br />be at the rate of five percent (5 %) of the charges made for such video services, <br />and shall be collected from the service user by the video service supplier, or its <br />billing agent. <br />(b) As used in this section, the term "charges" shall apply to all services, <br />components and items that are: i) necessary for or common to the receipt, use <br />or enjoyment of video service; or, ii) currently are or historically have been <br />included in a single or bundled rate for video service by a local video service <br />F:Atty /Ord /Ord.186 <br />060403 �� <br />