(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 or user, the full amount of the tax levied by this subchapter, 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, the tax shall constitute a part of the price or charge, shall be a debt from the consumer or user to the vendor until paid and shall be recoverable by law in the same manner as other debts.
(C) A vendor, as defined herein, who willfully or intentionally fails, neglects or refuses to collect the full amount of the tax levied by this subchapter, or willfully 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 herein levied, or makes in any form of advertising (verbally or otherwise) any statement which infers that he or she is absorbing the tax, or paying the tax for the consumer or user by an adjustment of prices, at a price including the tax or in any manner whatsoever, shall be deemed guilty of an offense.
(2002 Code, § 35.11)