(A) It shall be the duty of every service provider to collect the tax from the consumer by adding the tax to the monthly gross charge for such services. The tax shall, when collected, be stated as a distinct item separate and apart from the monthly gross charge. Until the consumer pays the tax to the service provider, the tax shall constitute a debt of the consumer to the county. If any consumer refuses to pay the tax, the service provider shall notify the county. After the consumer pays the tax to the service provider the taxes collected shall be deemed to be held in trust by the service provider until remitted to the county.
(B) A service provider shall remit monthly to the county the amount of the tax billed during the preceding month to consumers with a service address in that county.
(Ord. passed 3-10-2003)