A. 1. The tax authorized by this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state and making or effectuating a sale at retail and shall be remitted by the retailer to the city.
2. Any tax required to be collected pursuant to this chapter and any tax collected by the retailer shall constitute a debt owed by the retailer to the city.
3. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use in the manner prescribed by this chapter.
4. The tax authorized by this chapter shall constitute a debt of the purchaser to the retailer that provides taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for taxable services.
5. If the retailer fails to collect the tax from a taxpayer, the taxpayer shall pay the tax directly to the city as provided in this chapter.
B. The city shall, upon application, authorize the collection of this tax by any retailer not maintaining a place of business in this state if the retailer, to the satisfaction of the Mayor or his or her designee, furnishes adequate security to ensure collection and payment of the tax. Such retailer shall be issued without charge a permit to collect the tax imposed by this chapter. When so authorized, it shall be the duty of the retailer to collect the tax upon all the gross charges for telecommunications originated or received in the city in the same manner and subject to the same requirements as a retailer maintaining a place of business in the state.
(Ord. 2003-4, 2002).