Every seller, in acting as the tax collecting medium or agency for this Town shall collect from each purchaser for the use of this Town the tax hereby imposed and levied at the time of collecting the purchase price charged for its public utility service. The amount of tax actually collected during each calendar month shall be reported by each seller to this Town and each seller shall remit the amount of tax shown by such report to have been collected, less two percent (2%) of the amount so collected, to this Town on or before the last day of the second calendar month following the month in which collected, together with the name and address of any purchaser who has failed or refused to pay the tax so imposed and levied. The tax imposed and levied by this article shall apply to periodic statements rendered and applicable to the first full billing period of each such seller beginning not less than sixty days after the effective date of this article. The required reports shall be in the form prescribed by the official of this Town charged with the responsibility of collecting taxes due this Town.
(Passed 6-6-75.)