(A) (1) Any retailer maintaining a place of business in this state and making or effectuating a sale at retail shall collect the tax imposed by this chapter from the taxpayer and remit it to the Department, as provided in this chapter.
(2) Any tax required to be collected pursuant to this chapter and any tax collected by the retailer shall constitute a debt owed by the retailer to the city.
(3) The retailer shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when the telecommunications are sold for use in the manner prescribed by this chapter.
(4) The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer providing taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for taxable services.
(B) The Director shall, upon application, authorize the collection of the tax by any retailer not maintaining a place of business in the state who, to the satisfaction of the Director, furnishes adequate security to ensure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax imposed by this chapter. When so authorized, it shall be the duty of the retailer to collect the tax upon all of the gross charges for telecommunications originated or received in the city in the same manner, and subject to the same requirements, as a retailer maintaining a place of business in this state.
(C) The tax authorized by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
(Ord. 96-40, passed 10-22-1996)