A duty is hereby imposed on the purchaser of the utility services which are taxed hereunder to pay the public service tax to the service provider, for the use of the town, at the time the purchaser pays the service provider’s bill or charges for such service. It shall be unlawful for any purchaser of service taxed under this subchapter to neglect, fail or refuse to pay the public service tax hereby levied and imposed on such purchases, at the time purchaser pays for the service provided. The purchaser’s failure, neglect or refusal to pay the public service tax hereby imposed at the time of payment for the service provided does not relieve the purchaser of liability to the town for the amount of the public service tax due.
(Ord. 3-97, passed 6-26-1997) Penalty, see § 34.99