(1) Each service supplier shall immediately implement collection procedures in accordance with the effective dates contained in this chapter.

(2) Notwithstanding the provisions of subsection (1) of this section, the tax administrator may grant a service supplier an extension of time to implement tax collection procedures to a date not later than October 1, 1991; provided, that within 10 days of the effective date of the ordinance codified in this chapter the service supplier certifies in writing to the tax administrator that operational limitations prevent the service supplier from implementing tax collection procedures in accordance with the effective dates contained in this chapter.

(3) Notwithstanding anything in this chapter to the contrary, if a service supplier has been granted an extension of time to implement tax collection procedures, taxes accrued for the period of time prior to implementation shall be due and collected in the first regular billing following the implementation of tax collection procedures, or in accordance with a collection schedule authorized by the tax administrator pursuant to subsection (4) of this section.

(4) The tax administrator may enter into an agreement with any service supplier to provide for reimbursement, within the limits set forth herein, of the service supplier’s actual costs incurred in implementing procedures to collect the tax accrued from the time the tax became effective to the time the service supplier implements tax collection procedures in accordance with the requirements of this chapter. Any agreement entered into pursuant to this subsection (4) shall provide that the service supplier will be reimbursed by retaining up to 10 percent of such accrued taxes collected, but not to exceed (a) $200,000 if all or a part of the previously accrued tax is included in all customer billings issued not later than August 31, 1991; (b) $150,000 if all or a part of the previously accrued tax is included in all customer billings issued after August 31, 1991, but on or before September 30, 1991; or (c) $100,000 if all or a part of the previously accrued tax is included in all customer billings issued after September 30, 1991, but on or before October 31, 1991.

(5) In any agreement entered into pursuant to subsection (4) of this section, the tax administrator may authorize the service supplier to collect previously accrued taxes over a period of two or more months; provided, that all such taxes are collected and remitted to the tax administrator no later than March 31, 1992. (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.18).