§ 39.24 VENDOR'S DUTY TO COLLECT TAX.
   (A)   The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in this city to collect from the consumer or user the full amount of the tax levied by this subchapter, or any amount equal as nearly as possible or practicable to the average equivalent thereof;
   (B)   Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, and. when added, such tax shall constitute a part of such price or charges, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the same manner as other debts;
   (C)   A vendor as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this subchapter, or willfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax herein levied, or makes in any form of advertising, verbally or otherwise, any statement which infers that he is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of a misdemeanor offense; and
   (D)   Any sum or sums collected or required to be collected pursuant to this sales tax levy shall be deemed to be held in trust for the City of Claremore, and as trustee, the collecting vendor shall have a fiduciary duty to the City of Claremore in regard to such sums and shall be subject to the trust laws of the State of Oklahoma.
(Ord. 2022-23, passed 12-19-22)