(A) Authorization to Collect Tax:
1. Any retailer maintaining a place of business in this State and making or effectuating a sale at retail shall collect the tax authorized by this Chapter from the taxpayer and remit it to the Department as provided by Section 13-1-5 of this Chapter.
2. Any tax required to be collected pursuant to this Chapter and any tax collected by the retailer shall constitute a debt owed by the retailer to the Village.
3. The retailer 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 in this Chapter.
4. The tax authorized by this Chapter shall constitute a debt of the purchaser to the retailer providing taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for taxable services.
(B) Permit to Collect Tax: The Director shall, upon application, authorize the collection of this tax by any retailer not maintaining a place of business in this State who, to the satisfaction of the Director, 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 Chapter. 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 Village in the same manner, and subject to the same requirements, as a retailer maintaining a place of business in this State.
(C) Separation of Tax and Charge: The tax authorized by this Chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications. (Ord. 93-20, 8-10-93)