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A. It shall be the duty of every retailer subject to city tax enforcement to collect the tax imposed by this chapter from the purchaser and to remit the tax to the city department in accordance with Section 3-28-040 of this chapter. In the event that a retailer subject to city tax enforcement fails to collect or remit the tax required to be collected by this section, the retailer shall be liable to the city for the amount of such tax.
B. Retailers that are not required to collect the tax pursuant to subsection A of this section may voluntarily collect the tax from purchasers. Any retailer that voluntarily collects the tax may retain a commission as authorized in Section 3-28-050 of this chapter. The retailer shall remit the tax collected (less any applicable commission) to the city department in accordance with Section 3-28-040 of this chapter.
C. Retailers shall collect the tax imposed by this chapter from purchasers by adding the tax to the selling price of the titled personal property. The amount of the tax shall be stated on the sales receipt or bill as a distinct item separate and apart from the selling price.
(Added Coun. J. 11-10-94, p. 59125)