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business or activity which under the constitutions of the United States or the State of Illinois, may <br /> not be made the subject of taxation by the City. <br /> 4. COLLECTION AND PAYMENT OF TAX BY PUBLIC UTILITY. <br /> (a) The City is authorized to enter into agreements for the collection of the tax imposed <br /> by this Chapter and in conformance and compliance with the requirements set forth in this Chapter, <br /> with any Public Utility providing gas service in the City <br /> (b) The Retail Purchaser shall pay the tax, measured by therms of gas delivered to the <br /> Retail Purchaser's premises, to the Public Utility designated to collect the tax pursuant to Section <br /> 4 of this Chapter on or before the payment due date of the Public Utility's bill first reflecting the <br /> tax, or directly to the City on or before the fifteenth day of the second month following the month <br /> in which the gas is delivered to the Retail Purchaser if no Public Utility has been designated to <br /> collect the tax pursuant to Section 4 or if the gas is delivered by a person other than a Public Utility <br /> so designated. A Person who purchases gas for resale and therefore does not pay the tax imposed <br /> by this Chapter with respect to the use or consumption of the gas, but who later uses or consumes <br /> part or all of the gas, shall file and pay the tax as directed by the City of Decatur on or before the <br /> fifteenth day of the second month following the month in which the gas is used or consumed. <br /> (c) The Public Utility will collect the tax from Retail Purchasers as an independent <br /> contractor and will file and remit collected taxes to the City of Decatur, as directed by the City, <br /> monthly and no later than the last calendar day of each calendar month but will not be responsible <br /> to the City for any tax not actually collected from a Retailer Purchaser. The Public Utility will be <br /> entitled to withhold from tax collections a service fee equal to three (3) percent of the amounts <br /> collected and timely remitted to the City. <br />