§ 11.6-25. Collection and remittance.

It shall be the duty of every seller of electricity, metered natural gas, liquified petroleum gas either metered or bottled, manufactured gas either metered or bottled, water service, fuel oil or telecommunications service to collect from the purchaser, for the use of Polk County, the tax levied hereby at the time of collecting the selling price charged for each transaction and to report and pay over, on or before the twentieth day of each calendar month, to the clerk to the Polk County board of county commissioners, all such taxes collected during the preceding calendar month. It shall be unlawful for any seller to collect a price of any sale of electricity, metered natural gas, liquified petroleum gas either metered or bottled, manufactured gas either metered or bottled, water service, fuel oil or telecommunications hereby in respect of such sales unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller failing to collect such tax at the time of collecting the price of any sale, where the seller has not elected to assume and pay such tax, shall be liable to Polk County for the amount of such tax in like manner as if the same had actually been paid to the seller. The seller shall not be liable for the payment of tax on uncollected bills until such bills have been duly paid by the purchaser. Notwithstanding any other provision of this article, in the event the total amount of tax anticipated to be collected within a calendar quarter does not exceed one hundred twenty dollars ($120.00), the seller of such service may, with the written authorization of the county, remit the taxes collected during such calendar quarter to the county quarterly. In such case, the tax shall be due on or before the twentieth day of the month following the end of the calendar quarter in which the taxes were collected.

(Ord. No. 99-16, § 5, 5-21-99; Ord. No. 99-32, § 2(5), 8-31-99; Ord. No. 00-32, § 1, 6-20-00)