§ 13.07.070. Collection of tax from service users receiving direct purchase of gas or electricity.

(a)

Any service user subject to the tax imposed by Sections 13.07.050 and 13.07.060, who produces electricity or gas for self-use or who receives electricity or gas directly from a non-utility supplier not under the jurisdiction of this chapter or otherwise not having the full tax due on the use of gas or electricity in the City directly billed and collected by the service supplier, shall report said fact to the Tax Administrator and remit the tax due directly to the City within 30 days of such use.

(b)

The Tax Administrator may require said service user to identify its non-utility supplier and provide, subject to audit, filed tax returns or other satisfactory evidence documenting the quantity or electricity or gas used and the price thereof.

(Ord. No. 327, § 1(6707), 5-7-2013)