3-30-055 Collection and remittance responsibilities of delivery companies.
   It shall be the duty of each Delivery Company to collect the tax imposed by this chapter from the customer, remit the tax to the department, and file returns with the department, in accordance with Section 3-30-060 of this chapter, on all orders for which it has an obligation under State law to collect sales and/or use tax. In the event that a Delivery Company fails to collect or remit the tax required to be collected by this section, the Delivery Company shall be liable to the City for the amount of such tax, plus any attendant interest and penalties.
\(Added Coun. J. 6-25-21, p. 31512, § 1)