Any seller failing to collect the public service tax levied pursuant to this article at the time of collecting the price of any purchase where the seller has not elected to assume and pay such tax shall be liable to the town for the amount of such tax in like manner as if the tax has been actually paid to the seller. The Town Manager shall cause to be brought all suits and actions and to take all proceedings in the name of the town as may be necessary for the recovery of said tax. The seller, however, shall not be liable for the payment of such tax upon uncollected charges.
(Legislative Authority: Section 166.231(7), Florida Statutes)
(Ord. 98-02, passed 3-16-98)