A. The obligation of the tax is upon the buyer, except that in the case of raw seafood products, the tax is upon the seller. Except for the sale of raw seafood products, the seller shall collect the tax on all sales at the time of the sale. With respect to the sale of raw seafood products, the buyer shall collect the tax at the time of sale by withholding from payment to seller the amount of the tax. If the payment for raw seafood products is not made at the time of sale or delivery, the buyer shall segregate from funds of the buyer an amount equal to the tax due on the sale. Funds required to be segregated under this section are taxes collected or required to be collected under this chapter.
B. Collection is enforceable by the seller or, in the case of raw seafood products, by the buyer, as a certified tax collector of the city; provided, however, that this shall not limit the liability of the person liable for the tax.
(Ord. 77-01 (part), 1977; Ord. 80-05 § 2, 1980; Ord. 81-04 § 1 (part), 1981; Ord. 88-11 § 3, 1988; Ord. 89-02 § 2, 1989)