It shall be unlawful for any seller to fail to collect or any consumer to fail to pay a tax levied by this City Tax Code, including sales on which exemption is disputed, and there is hereby levied and there shall be collected and paid, a tax, as stated in section 2.7.203 of this article, by every person exercising the taxable privilege. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)