(a) Except as provided in division (b) of this section, the obligation to pay the tax is upon the buyer. The obligation to collect and remit the tax to the city is upon the seller. The seller shall collect the tax on all sales at the time of payment by the buyer.
(b) In the case of sales of raw seafood products taxed under § 6.10.110(b), the obligation to pay the tax is on the seller. The buyer shall retain the tax from the seller at the time of the sale and shall remit the amount retained to the city. In the case of raw seafood products, the buyer may, if it elects, assume the obligation to pay the tax, rather than retain the tax from the seller.
(c) Collection is enforceable by the seller, or in the case of raw seafood products, by the buyer, as a certified tax collector of the city; provided, however, that this shall not limit the liability of the person obligated to pay the tax.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)