§ 113.03. Collection by seller.

(A)

It shall be the duty of every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service, or telecommunications service in the corporate limits of the city, in acting as a tax collection medium or agency for the city, to collect from the purchaser, for the use of the city, the tax levied at the time of collecting the purchase price charged for each transaction and to report and pay over on or before the fifteenth day of each calendar month unto the city treasurer all taxes imposed, levied, or collected during the preceding calendar month.

(B)

It shall be unlawful for any seller of the utility service to collect the price of any sale of electricity, metered or bottled gas (natural, liquefied petroleum gas, or manufactured), water service, or telecommunications service in the corporate limits of the city without at the same time collecting the tax levied in respect to such purchase or purchases unless the seller shall elect to assume and pay the tax without collecting the same from the purchaser.

(C)

Any seller failing to collect the tax at the time of collecting the price of any purchase, where the seller has not elected to assume and pay the tax, shall be liable to the city for the amount of the tax in like manner as if the same had been actually paid to the seller, and the mayor shall cause to be brought all suits and actions and to take all proceedings in the name of the city as may be necessary for the recovery of the tax; provided that the seller shall not be liable for the payment of the tax upon uncollected bills.

(1969 Code, § 22-9; Ord. 65, passed 7-23-48; Am. Ord. 94-007, passed 9-8-94)

Cross reference

Penalty, see § 113.99)