A. The tax levied hereunder shall be paid by the consumer or user to the vendor, and it shall be the duty of each and every vendor in the city to collect from the consumer and/or user, the full amount of the tax levied by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof.
B. Vendors shall add the tax imposed hereunder, or the average equivalent thereof, to the sales price or charge, and when added, such tax shall constitute a part of such price or charge, shall be a debt from the consumer or user to vendor until paid, and shall be recoverable at law in the manner as other debts.
C. A vendor, as defined in the state sales tax code, who wilfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this chapter, or wilfully or intentionally fails, neglects or refuses to comply with the provisions or remits or rebates to a consumer or user, either directly or indirectly, and by whatsoever means, all or any part of the tax levied herein, or makes in any form of advertising, verbally or otherwise, any statement which infers that he is absorbing the tax, or paying the tax for the consumer or user by any means of adjustment of price or at a price including the tax, or in any manner whatsoever, shall be deemed guilty of an offense, and, upon conviction thereof, shall be fined in an amount set by the board of commissioners as provided in the fines and fees schedule in appendix A, division III of this code.
D. Any sum or sums collected or required to be collected in accordance with this chapter shall be deemed to be held in trust for the city. Any person, firm, corporation, joint venture or association that wilfully or intentionally fails, neglects or refuses to collect the sums required to be collected or paid shall be deemed guilty of a misdemeanor. (2013 Code)