(a) There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for such tax as a result of a good faith mistake on the part of the seller. When any purchaser contends that such tax is not owed by such purchaser on the grounds that the public utility service was not purchased, used or consumed within the corporate limits of this Town, the seller shall refer the question to the official of this Town charged with the responsibility of collecting taxes due to this Town, and such seller shall thereafter collect or refrain from collecting the tax from the purchaser for the public utility service as instructed in writing to do by such officials of this Town. Any and all claims for refunds of any such tax shall be presented to this Town and not to the seller.
(b) The official of this Town charged with the responsibility of collecting taxes due this Town shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
(Passed 6-5-75.)