§ 15-129. Duty to seller to collect tax; liability for failure to collect; discontinuance of service for failure to pay bill.

(a)

The seller is hereby authorized and required and it shall be his duty to collect such excise tax from such purchaser at the time of the payment of each such bill and to report and pay over, on or before the twentieth day of each fiscal month, to the finance director, all such taxes levied and collected during the preceding fiscal month, provided that the seller shall have the right and privilege of assuming and paying such excise tax himself in lieu of collecting the same from the purchaser. Failure to timely remit the tax shall obligate the seller to pay to the city the penalty of one (1) percent thereof per month or fraction thereof during the period of delinquency. Whenever the seller shall fail or neglect to collect such excise tax from the purchaser at the time of collecting the payment of each such bill, the seller shall be deemed to have assumed such excise tax himself and shall thereupon become liable for the payment of the amount thereof to the city to the same extent as if such excise tax had been collected from the purchaser, without further recourse to the purchaser, and the city manager 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 such tax.

(b)

The purchaser is required and it shall be his duty to pay such excise tax to the seller, as agent for the city, at the time of the payment of each such bill, and in the event that the purchaser shall fail, neglect or refuse to pay such excise tax to the seller when such bill becomes due and payable, the seller is hereby empowered to discontinue forthwith to make any further sales or to render any further service to the purchaser until the total amount, including such excise tax, shown upon such bill has been paid in full.

(Code 1953, § 41-11; Ord. No. C-72-41, § 1, 6-6-72)