§ 6-197. Collection of tax.
(a)
The Village Manager is authorized to enter into a contract, subject to final approval by the President and Board of Trustees, for collection of the tax imposed by this article with any public utility providing gas service in the village. The contract shall include and substantially conform with the following provisions:
(1)
The public utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
(2)
The public utility will remit collected taxes to the Village Treasurer no more often than the once each month;
(3)
The public utility will be entitled to withhold from tax collections a service fee not to exceed three percent of the amounts collected and timely remitted to the Village Treasurer;
(4)
The public utility shall not be liable to the village for any tax not actually collected from a retail purchaser; and
(5)
Such additional terms as the parties may agree upon.
(b)
A public utility designated to collect the tax imposed by this article from its customers shall bill each customer for the tax on all gas delivered to the customer.
(Code 1993, § 6-8.4; Ord. No. 99-O-17, 3-23-1999)