A duty is hereby imposed on the provider of the utility services which are taxed hereunder to collect from the purchaser the public service tax on the service provided, for the use of the town, at the time the purchaser pays the service provider’s bill, charges or selling price for such service, upon each transaction. It shall be unlawful for any provider of service taxed under this subchapter to collect the payment for the service provided without at the same time collecting the public service tax hereby levied and imposed on such purchases.
(Ord. 3-97, passed 6-26-1997) Penalty, see § 34.99