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. If any provider of service taxed under this subchapter fails, neglects or refuses to collect the tax levied by this subchapter from the purchaser thereof at the time the purchase price for such service is paid, the service provider shall be deemed to have elected that it will assume and pay such tax itself, and the service provider shall thereupon be liable to the town for payment of the amount of such tax in like manner as if the tax had been actually paid to the seller by the purchaser. The town shall cause all suits and actions to be brought against such service providers to recover the tax due; however, no service provider shall be liable for the payment of such tax on unpaid or uncollected bills.
(Ord. 3-97, passed 6-26-1997) Penalty, see § 34.99