(A) It shall be the duty of every seller in acting as the tax collecting medium or agency in the town to collect from the purchaser for the use of the town the tax imposed and levied in this subchapter at the time of collecting the purchase price charged, and the taxes collected during each calendar month shall be reported by each seller to the Treasurer of the town and each seller shall remit the amount of tax shown by such report to have been collected to the 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 the tax.
(B) The required reports shall be in the form required by the Treasurer.
(1998 Code, § 58-33) (Ord. passed 5-13-1975; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999