A. Any retailer making deliveries within the city, any retailer maintaining a place of business in the city, or any other retailer otherwise doing business within the city, upon making sales of any items described in section 1-11-3 of this chapter which are not exempted from the sales tax imposed under that section and which are to be delivered or caused to be delivered within the city to the purchaser, shall at the time of making such sales collect the sales and use tax from the purchaser. The tax collected by such retailer shall be remitted to the commissioner on behalf of the city.
B. Any retailer required to collect Baxter sales and use tax and remit such tax to the commissioner pursuant to this section shall register with the commissioner and provide such other information as the commissioner may require. (Ord. 2006-20, 6-6-2006)