(A) Collection by seller. Each seller shall add to each of its periodic bills to non-exempt purchasers of telephone service or services the amount of tax imposed upon such purchaser by this subchapter and to collect from such purchasers the amount of such tax.
(B) Disposition of funds by seller. Each seller shall upon its collection of such tax segregate same and pay over to the County Treasurer on or before the last business day of each calendar month all tax monies collected by it in the calendar month preceding the month of such payment.
(C) Records of seller. Each seller shall maintain for a period of three years records showing all purchases of local telephone service in Northampton County. The records shall include the dates of bills for local telephone service and the amount of tax stated on each such bill. Such records shall be made available by the seller at its local offices for inspection and copying by the County Treasurer during normal business hours.
(D) Notice of failure to pay tax. With each monthly payment of collected tax monies, the seller shall furnish to the County Treasurer the name, mailing address and physical residence location of each purchaser who has failed or refused to pay the tax imposed by this subchapter and whose delinquency has continued for 60 or more days.
(E) Compensation to seller. The seller shall be permitted to deduct from its payments to the County Treasurer an amount equal to 3% of the tax collected and accounted for by such seller to compensate for its costs of collection, remittance and record keeping hereunder. The amount of such deduction shall be stated in seller’s monthly report of collections and remittance given to the County Treasurer.
(Ord. passed 3-13-1989)