§ 12-77. Duty of vendors to collect.

(a)

Each seller of electricity, telecommunications service or liquefied materials used for heating purposes, including, but not limited to fuel oil, kerosene, diesel oil and other such substances, in the city, respectively, is hereby designated as the tax collection medium or agency for the city for the collection, reporting and paying over to the city of the taxes imposed and levied by this article. It shall be the duty of every such seller, in acting as the tax collection medium or agency for the city, to collect from the purchaser, for the use of the tax imposed by this article at the time of collecting the seller's charges from the purchaser for such commodities or utility services, and to report and pay over, on or before the twentieth day of each calendar month, to the city manager, all such taxes, collected during the preceding calendar month. It shall be unlawful for any such seller to collect the price of any sale of such commodities or services in the city, without, at the same time, collecting the tax imposed and levied in respect to such sales. Any seller failing to collect such tax at the time of collecting the seller's charges from the purchaser for such commodities or services shall be liable to the city for the amount of the tax levied, in like manner as if the same had been actually paid to the seller. The city shall bring and cause to be brought all suits and actions and take such proceedings as may be necessary for the recovery of the tax; provided, however, that the seller shall not be liable for the payment of such tax upon uncollected bills.

(b)

Every seller of any service or commodity taxed by this article shall execute and file no later than the twentieth day of each month with the office of the city manager a certified or sworn statement or report on a form prescribed by the city manager setting forth the amount of such tax to which the city became entitled under the provisions hereof on account of bills paid by purchasers during the preceding calendar month, and contemporaneously with the filing of such statement or report, shall pay the amount of such tax to the city. In the event that any purchaser refuses to pay such tax specifically, then the seller shall promptly inform the city of the name and address of such purchaser, and the amount of tax withheld by said purchaser.

(Ord. No. 2, § 2, 2-1-60; Ord. No. 41, § 2, 6-5-72; Ord. No. 90-4, §§ 2, 5, 6, 3-5-90)