(A) If a retailer fails to collect the tax imposed by this chapter from a taxpayer, as required by § 893.03, then the taxpayer shall pay the tax directly to the Department.
(B) On or before the last day of each calendar month, every taxpayer who has not paid the tax imposed by this chapter to a retailer shall file, with the Department, a tax return and pay the tax upon the gross charges the taxpayer paid to the retailer during the preceding calendar month. The return shall be filed on a form prescribed by the Director, containing information as the Director may reasonably require.
(Ord. 96-40, passed 10-22-1996)