Any seller failing to collect the public service tax levied pursuant to this subchapter at the time of collecting the price of any purchase where the seller has not elected to assume and pay the tax shall be liable to the town for the amount of the tax in like manner as if the tax had been actually paid to the seller. The Mayor shall cause to be brought all suits and actions and to take all proceedings in the name of the town as may be necessary for the recovery of the tax. The seller, however, shall not be liable for the payment of the tax upon uncollected charges.
(Ord. 2001-03, passed 8-26-2001)
Statutory reference:
   Municipalities; public service tax, see F.S. § 166.231