A. Except as otherwise provided herein, the tax levied herein shall be collected by each wholesale bottled water dealer who sells bottles of water to a retail bottled water dealer located in the City. The wholesale bottled water dealer shall remit the tax and file returns in accordance with Section 3-43-060 of this chapter.
B. Any wholesale bottled water dealer required to collect the tax levied by this chapter shall collect the tax from each retail bottled water dealer in the City to whom the sale of said bottled water is made, and any such retail bottled water dealer shall in turn then collect the tax from the retail purchaser of said bottled water.
C. If any retailer shall receive or otherwise obtain bottled water upon which the tax imposed herein applies but has not been collected by any wholesale bottled water dealer, then the retailer shall collect such tax and remit it directly to the department in accordance with Section 3-43-060.
D. If a wholesale bottled water dealer sells bottled water to a purchaser for use or consumption in the City and not for resale, such wholesale bottled water dealer shall collect the tax imposed herein from such purchaser and remit it to the department in the same manner as sales to retail bottled water dealers.
(Added Coun. J. 11-13-07, p. 15814, § 2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 4-24-20, p. 15051, § 3)