§ 6-168. Tax remittance and return.

(a)

Every tax collector shall, on a monthly basis, file a return in a form prescribed by the Finance Director. The return and the accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this article.

(b)

If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under this article, then the purchaser shall file a return in a form prescribed by the Finance Director and pay the tax directly to the village on or before the last day of the month during which the electricity is used or consumed.

(Code 1993, § 6-7.4; Ord. No. 98-O-64, 7-28-1998)