The tax imposed by Section 143.02 shall be paid by the consumer to the vendor, and each vendor shall collect from the consumer, as a trustee for the City, the full and exact amount of the tax payable on each sale, in the manner and at the times provided as follows:
(a) If the price is, at or prior to the sale, paid in currency passed from hand to hand by the consumer or his or her agent to the vendor or his or her agent, the vendor or his or her agent shall collect the tax with and at the same time as the price.
(b) If the price is otherwise paid or to be paid, the vendor or his or her agent shall, at or prior to the sale, charge the tax imposed by Section 143.02 to the account of the consumer, which amount shall be collected by the vendor from the consumer in addition to the price. Such sale shall be reported on and the amount of the tax applicable thereto shall be remitted with the return for the period in which the sale is made, and the amount of the tax shall become a legal charge in favor of the vendor and against the consumer.
(Ord. A-2270. Passed 9-24-01.)