§ 45.162 COLLECTION OF TAX BY RETAILERS.
   The owner and operator of each prepared food facility and each liquor facility within the city shall jointly and severally have the duty to collect and account for the tax from each purchase at the time consideration for such purchase is paid and any amount so collected or required to be collected by the provisions hereof shall constitute a debt owed to the city by such owner and operator.
(Ord. 9391, passed 11-18-2019)