Every person required to collect the tax levied by this article shall collect said tax from the consumer at the time he or she collects payment for the sale of alcoholic liquor at retail. The amount due under the tax provided in this article shall be separately stated on the invoice receipt or other statement or memorandum of the payment given to the consumer at the time of payment, unless the person required to collect the tax does not have a cash register that separately states such tax. In any event, the person required to collect the tax shall keep records that clearly support total liquor sales and liquor taxes due hereunder. It shall be unlawful for the owner, manager or operator of a liquor establishment to fail to include the tax imposed herein in the sale price of the alcoholic beverage or to otherwise absorb such tax.
(Ord. 2019-04-11, passed 4-1-2019)