(a) Every seller shall, in acting as the tax collecting medium or agency for the County, collect from the consumer for the use of the County the tax hereby imposed and levied at the time of collecting the purchase price charged therefor, and the taxes collected during each calendar month shall be reported by each seller to the County Commissioner of the Revenue and, simultaneously, each seller shall remit to the County Commissioner of the Revenue the amount of tax shown by such report to have been collected. Such amount shall be remitted on or before the first day of the second calendar month thereafter, together with the name and address of any consumer who has refused to pay his tax. The taxes collected shall be deemed to be held in trust by the seller until remitted to the County. Until the consumer pays the tax to the seller, the tax shall constitute a debt of the consumer to the County. The required reports shall be in the form prescribed by the County Commissioner of the Revenue. The tax levied or imposed under this chapter, with respect to the purchase of any gas or electric service, shall become effective on bills rendered on meter readings on and after June 1, 1971, with respect to local telephone service, on charges first appearing on bills rendered on and after June 1, 1971; with respect to E-911 service on charges first appearing on bills rendered on and after March 1, 1992; and with respect to mobile local telecommunication service, on charges first appearing on bills rendered on and after November 1, 2001.
(b) In all cases where the seller collects the price for utility service in stated periods, the tax imposed and levied by this chapter shall be computed on the amount of purchase during the month or period according to each bill rendered. The amount of tax to be collected shall be computed to the nearest whole cent.
(c) Each and every seller shall keep complete records showing all purchases in the County, which records shall show the price charged against each consumer with respect to each purchase, and date thereof, the date of payment thereof and the amount of tax imposed hereunder. Such records shall be kept open for inspection by the duly authorized agents of the County at reasonable times. Such duly authorized agents shall have the right, power and authority to make such transcripts thereof during such times as they may desire.
(d) Any seller responsible for accounting for and remitting the E-911 tax levied by Section 844.025 shall be allowed three percent of the amount due and accounted for in the form of a deduction from the tax due, provided the required report is timely filed and the remittance of tax is made within the time specified in Section 844.04(a).
(Ord. 00-09. Passed 10-16-00; Ord. 01-05. Passed 7-16-01.)