There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for such tax as a result of a good faith mistake on the part of the seller. When any purchaser contends that such tax is not owed by such purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits of this City, the seller shall refer the question to the City Clerk who is hereby charged with the responsibility of collecting the taxes due the City hereunder and such seller shall thereafter collect or refrain from collecting such tax from such purchaser for such public utility service as instructed in writing to do so by such official. Any and all claims for refunds of any such tax shall be presented to this City and not to the seller.
The City Clerk shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
(1967 Code §11-63)