§ 34-27. Imposition; amount.

Commencing August 1, 2001, there is hereby levied and imposed by the Town upon every Purchase in the Town of Taxable Services included in or reflected by any bill rendered by a Seller to a Purchaser, a public utility tax (the "Utility Tax") which shall be determined as follows:

(1)

The Utility Tax shall be levied only upon Purchases of Taxable Services within the Town. The amount of the Utility Tax shall be eight percent of the payments received by the Seller from the Purchaser for Taxable Services, exclusive of governmental charges and taxes shown on any bill due and payable on account of such Purchases, and exclusive of any portion of the bill that represents a Fuel Adjustment Charge.

(2)

The Seller is required to render to each Purchaser bills covering all Taxable Services purchased, and the amount of the Utility Tax shall be entered and shown by the Seller as a separate item on each bill and shall become due and payable to the Town whenever the bill becomes due and payable under the rules and regulations of the Seller. Each bill shall include Purchases applicable to one location, or to one family or business where more than one family or business uses separate metered services at one location in the Town.

(3)

The purchaser is required to pay the Utility Tax to the Seller, as agent for the Town, at the time of the payment of each bill. If the Purchaser shall fail, neglect or refuse to pay such Utility Tax to the Seller when the bill becomes due and payable, the Seller is hereby empowered to discontinue to make any further sales or to render any further service to the Purchaser until the total amount, including the Utility Tax, shown upon the bill has been paid in full. The Seller is hereby authorized and required to collect the Utility Tax from the Purchaser at the time of the payment of each bill and to remit the Utility Tax to the Town Clerk in accordance with the provisions of this article. Whenever the Seller shall fail or neglect to collect the Utility Tax from the Purchaser within one year from the date of the bill on which the Utility Tax was or should have been imposed, the Seller shall be deemed to have assumed the Utility Tax itself and shall thereupon become liable for the payment of the amount thereof to the Town to the same extent as if the Utility Tax had been collected from the Purchaser, without further recourse to the Purchaser therefor.

(4)

Services competitive with Taxable Services shall be taxed on a comparable basis at the same rates.

(Ord. No. 394.93, § 1(2), 9-21-93; Ord. No. 442.99, § 2, 2-9-99; Ord. No. 467.2001, § 1, 8-21-01)