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The duty of service suppliers to collect and remit the taxes imposed by this chapter shall be performed as follows:

A. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with the regular billing practices of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid except in those cases where a service user pays the full amount of the charges but notifies the service supplier of their refusal to pay the tax imposed on said charges. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on said charges, Section 7.70.120(B) of this chapter shall apply.

B. The duty of a service supplier to collect tax from a service user shall commence with the beginning of the first full regular billing period applicable to the service user which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period. (Ord. 6580-NS § 1, 2000: Ord. 5592-NS § 1 (part), 1984)