§ 45.167 TRANSMITTAL OF EXCESS TAX COLLECTIONS.
   If any retailer collects an amount upon a sale not subject to the tax imposed hereby but which amount is purported to be the collection of the tax, or if a retailer collects an amount upon a sale greater than the amount of the tax so imposed thereon and does not for any reason refund the same to the purchaser who paid the same before filing the return for the period in which it occurred, the retailer shall account for and pay over those amounts to the city along with the tax properly collected.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999