(A) The tax authorized by this article shall be collected from the taxpayer by a retailer maintaining a place of business in the state and making or effectuating the sale at retail and shall be remitted by such retailer to the village. Any tax required to be collected pursuant to this article and any such tax collected by such retailer shall constitute a debt owed by the retailer to the village. Retailers 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 sold for use. The tax authorized by this article shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax direct to the village.
(B) Whenever possible, the tax authorized by this article shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
(Ord. 93-10-90, passed 10-12-1993)