A. Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this amended chapter as soon as feasible after the effective date of this chapter, but in no event later than permitted by Section 799 of the California Public Utilities Code.

B. Satisfaction of Tax Obligation by Service Users. Prior to April 1, 2013, any person who pays the tax levied pursuant to this chapter, as it existed prior to its amendment as provided herein, with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to this chapter as amended herein, with respect to that charge. The intent of this subsection is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior utility users’ tax ordinance to the amended utility users’ tax ordinance (which transition period ends April 1, 2013) and to permit service providers or other persons with an obligation to remit the tax hereunder, during that transition period, to satisfy their collection obligations by collecting either tax.

C. In the event that a final court order should determine that the election enacting this chapter (as amended herein) is invalid for whatever reason, or that any tax imposed under this chapter (as amended herein) is invalid in whole or in part, then the taxes imposed under this chapter, as it existed prior to its amendment as provided herein, shall automatically continue to apply with respect to any service for which the tax levied pursuant to this chapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this chapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the city) paid by a person with respect to a service and calculated pursuant to this chapter (as amended herein) shall be deemed to satisfy the tax imposed under this chapter, as it existed prior to its amendment as provided herein, on that service, so long as the tax is paid with respect to a service provided no later than six months subsequent to the date on which the final court order is published. (Ord. 1586 § 1 (part), 2012)