When a sale is made on an installment basis, the sales tax shall be collected from the down payment, or if none, from the first installment, or, if the installment or down payment is less than the tax, then from as many installments as are necessary to pay the tax. Nothing in this section extends the due date for remittance to the city of the full amount of tax due to the city as a result of the sale.
(Ord. 93-4, passed 12-8-92; Am. Ord. 00-02, passed 6-15-00)