(A) Every person receiving any payment for food with respect to which a tax is levied hereunder shall collect and remit the amount of the tax imposed by this subchapter from the person on whom the same is levied or from the person paying for such food at the time payment for such food is made; provided, however, that no blind person operating a vending stand or other business enterprise under the jurisdiction of the Department for the Visually Handicapped and located on property acquired and used by the United States for any military or navel purpose shall be required to collect or remit such taxes.
(B) All tax collections shall be deemed to be held in trust for the town.
(1996 Code, § 148-56) (Ord. passed 9-17-2002)