A. There is hereby imposed a tax upon every person in the City using refuse collection services provided by the refuse collector. The tax imposed by this section shall be at the rate of 3.75 percent of the charges made for such services.
B. There shall be excluded from the base on which the tax imposed in this section is computed charges made for refuse collection services which are to be resold and delivered through mains or pipes.
C. The Tax Administrator shall, from time to time, survey the refuse collector operators in the City to identify the various billing components of the refuse collection service that is being offered to customers within the City, and the charges therefor, including those items that are mandated by State or Federal regulatory agencies. The Tax Administrator may, thereafter, issue and disseminate to such service suppliers an administrative ruling identifying those components and items that are necessary or common to the receipt, use and enjoyment of refuse collection service. Charges for such components and items shall be subject to the tax of subsection A of this section.
D. The amount of tax collected in one month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth day of the following month; or, at the option of the person required to collect and/or remit the tax, such person shall remit an estimated amount of tax measured by the tax billed in the previous month or upon the payment pattern of the service user, which must be received by the Tax Administrator on or before the thirtieth day of the following month; provided, that the service user shall submit an adjusted payment or request for credit, as appropriate, within 60 days following each calendar quarter. The credit, if approved by the Tax Administrator, may be applied against any subsequent tax bill that becomes due. (Ord. 1072 § 1, 2014)