(1) The tax shall be collected insofar as practicable at the same time as, and along with, the collection of charges made in accordance with the regular billing practices of the service supplier. Where the amount paid by a service user is less than the full amount of the charge and tax which has accrued for a billing period, such payment and any subsequent payments may be first applied to the charge until such charge has been fully satisfied. Any remaining balance shall be applied to the taxes due, except where a service user pays the full amount of the charges but notifies the service supplier of a refusal to pay the tax imposed on such charges, in which case the service supplier may be relieved of the duty to collect the tax pursuant to CMC 3.36.150.

(2) The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that service user which begins on or after August 1, 1991. Where a person is billed separately for distinct periods, the duty to collect shall arise separately for each billing period. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.13).