The taxes authorized by this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in the state of Illinois and making or officiating the sale at retail and shall be remitted by such retailer to the city. Any tax required to be collected pursuant to this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to the city. 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. (Ord. 1375, 7-23-2002)