A. Collection By Retailers: The tax authorized by this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in the state and making or effectuating the sale at retail and shall be remitted by such retailer to the village. 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 village. 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. The tax authorized by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax directly to the village. Whenever possible, the tax authorized by this section shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications. (Ord. 7-98, 8-4-1998, eff. 10-1-1998)
B. Tax Returns Filed:
1. On or before November 30, 1998, each retailer shall make a return to the village clerk for the prior month of October stating:
a. Its name.
b. Its principal place of business.
c. The gross charges during those months upon the basis of which the tax is imposed.
d. Amount of tax.
e. Such other reasonable and related information as the village may require.
2. On or before the last day of every month thereafter, each retailer shall make a like return to the village clerk for the corresponding prior month period.
C. Payment Of Tax: The retailer making the return herein provided for shall, at the time of making such return, pay to the village clerk, the amount of tax herein imposed; provided, that in connection with any return, the retailer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross charges.
D. Commission Deducted: The retailer may deduct from the payment made pursuant to C of this section, a commission of 1.75 percent which is allowed to reimburse the retailer for the expenses incurred in keeping records, billing the customer, preparing and filing returns, remitting the tax and supplying data to the village upon request. No commission may be claimed by a retailer for tax not timely remitted to the village.
E. Failure To Pay; Civil Penalty: Any taxpayer who fails to make a return or who files a late return or who fails to pay the tax herein imposed shall pay, in addition to the tax imposed, a civil penalty of two percent (2%) of the tax due per month or any fraction of a month thereof.
F. Credit For Erroneous Payment: If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this chapter from the taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be credited. (Ord. 7-98, 8-4-1998, eff. 10-1-1998)