It shall be the duty of every seller in acting as the tax collecting medium or agency for the county to collect from the purchaser, for the use of the county, the tax imposed and levied by § 33.041 at the time of collecting the purchase price charged for a utility service. The taxes collected during each calendar month shall be reported by each seller to the Commissioner of the Revenue and each seller shall remit the amount of tax shown by said report to have been collected to the County Treasurer on or before the last day of the first calendar month thereafter, together with the name and address of any purchaser who has refused to pay his tax. The required reports shall be in the form prescribed by the Commissioner of the Revenue. The tax levied or imposed under this section with respect to the purchase of any utility service shall become effective on charges first appearing on bills rendered on September 1,1980 and thereafter.
(Ord. passed 8-11-1980; Am. Ord. passed 5-14-2013)