(A) (1) The tax authorized by this subchapter shall be collected from the taxpayer by a retailer maintaining a place of business in the state and making or effectuating a sale at retail, and shall be remitted by the retailer to the city.
(2) Any tax required to be collected pursuant to this subchapter and any such tax collected by the retailer shall constitute a debt owed by the retailer to the city.
(3) Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use in the manner prescribed by this subchapter.
(4) The tax authorized by this subchapter shall constitute a debt of the purchaser to the retailer that provides the taxable service until paid and, if unpaid, is recoverable at law in the same manner as the original charge for taxable services.
(5) If the retailer fails to collect the tax from a taxpayer, the taxpayer shall pay the tax directly to the city as provided in § 95.107.
(B) The city, upon application, shall authorize the collection of this tax by any retailer not maintaining a place of business in this state who, to the satisfaction of the City Treasurer, furnishes adequate security to insure collection and payment of the tax. Such retailer shall be issued, without charge, a permit to collect the tax imposed by this subchapter. When so authorized, it shall be the duty of the retailer to collect the tax upon all of the gross charges for telecommunications originated or received in the city in the same manner, and subject to the same requirements, as a retailer maintaining a place of business in the state.
(C) The tax authorized by this subchapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
(Ord. O-20-93, passed 6-24-93)