The tax required to be collected pursuant to this article and any such tax collected by such retailer shall constitute a debt owned by the retailer to the village. The tax authorized by this article shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax directly to the village in a manner determined by the corporate authorities.