(A) It shall be the duty of every seller in acting as the tax collection medium or agency for the town to collect from the purchaser for use by the town, the tax imposed and levied by this subchapter at the time of collecting the purchase price charged therefor, and the taxes collected during each calendar month of billing period shall be reported and paid by each seller to the Town Clerk by the last day of the second calendar month thereafter, together with the names and address of any purchaser who has refused to pay his or her tax.
(B) In all cases where the seller collects the price for utility service in stated periods, the tax imposed and levied by this subchapter shall be computed on the amount of purchase during the month of period according to each bill rendered, provided the amount of tax to be collected shall be the nearest whole cent to the amount computed.
(1996 Code, § 148-11)