A. It shall be the duty of every soft drink supplier to collect the tax imposed by Section 3-45-060 of this chapter from retailers to whom they sell soft drink syrup or concentrate, and to remit the tax to the city department pursuant to Section 3-45-090. The supplier shall collect the tax by adding the tax to the selling price of soft drink syrup or concentrate to be used to prepare fountain soft drinks for sale in the city.
B. If a supplier fails to collect or remit the tax required to be collected by this section, the supplier shall be liable to the city for the amount of such tax (unless the retail seller has paid such tax directly to the city department).
(Added Coun. J. 12-15-93, p. 43839)