(A)   The ultimate incidence of and liability for payment of the tax shall be borne by the person who purchases prepared food for immediate consumption. Said person hereinafter referred to as "CONSUMER."
   (B)   All retailers shall jointly and severally have the duty to collect, and shall collect and account for, the tax imposed in § 116.51 from each consumer at the time that the consideration for such purchase is paid. Such retailers shall be the trustee for the city in the collection and remittance of the tax.
(Ord. 8348, passed 3-30-04; Am. Ord. 8492, passed 8-1-06)  Penalty, see § 116.999