Any person or officer required to collect and remit the tax imposed by this article shall be personally liable for the tax collected or required to be collected under this article, and he shall have the same right in respect to the collecting of the tax or in respect to the nonpayment of the tax as if the tax was part of the rental price of the property or services charged.
(1959 Code, § 39-26) (Ord. 14-23-678, 11-13-2014)