(A) It shall be the duty of every seller of a public utility service to collect from each purchaser thereof the tax herein imposed concurrently with the collection of its periodic accounts.
(B) The amount of such tax collected during each calendar month shall be reported by each such public utility to the Recorder of the town and shall remit all monies so collected and reported unto the Recorder within 60 days of the calendar month of collection, together with the name and address of all purchasers who have failed or refused to pay same.
(C) The manner and form of all payments and reports to the town shall be in a manner prescribed by the Recorder.
(Prior Code, § 11-304)