(A) (1) In every case, the tax levied by this subchapter shall be collected by the seller and paid by the purchaser at the time the charge for the meal becomes due and payable, whether payment is to be made in cash or on credit by means of a credit card or otherwise.
(2) The seller shall add the tax to the amount charged for the meal and shall pay the tax collected to the county as provided in this subchapter.
(B) All amounts collected as taxes under this subchapter shall be deemed to be held in trust by the seller collecting them for the benefit of the county until remitted to the county as provided in this subchapter.
(Ord. passed 1-13-2003)