(A) The tax imposed by this subchapter and the obligation to pay it is upon the purchaser. The tax imposed hereunder shall be collected from the purchaser by the Tax Collector and remitted to the Village Clerk, as provided herein. The Tax Collector shall be liable to the village for the amount of tax required to be collected.
(1) Retailers shall collect the tax from the purchasers by adding the tax to the selling price of tangible personal property, when sold for use, in the manner prescribed by the Clerk. Wherever possible the tax shall, when collected, be stated as a distinct item separate and apart from the selling price of tangible personal property.
(2) The Clerk may adopt and promulgate reasonable rules and regulations for the adding of the tax by the retailers to selling prices by prescribing bracket systems for the purpose of enabling the retailers to add and collect as far as practicable the amount of the tax.
(3) The tax not paid to a retailer pursuant to this subchapter shall be paid to the Clerk directly by any person purchasing or using the property within the village.
(4) If any seller collects an amount which purports to constitute taxes measured by receipts which are not subject to the tax, of if any seller, in collecting an amount, however designated, which purports to constitute taxes measured by receipts which are subject to tax under this subchapter, collects more from the purchaser than the actual tax liability on the transaction, the purchaser shall have a legal right to claim a refund of the amount from the seller. However, if the amount is not refunded to the purchaser for any reason, the seller is liable to pay the amount to the Clerk.
(B) Division (A) above does not apply to an amount collected by the seller on receipts which are subject to tax under this subchapter as long as the collection is made in compliance with the tax collection brackets prescribed by the Clerk in its rules and regulations.
(C) Any non-resident of the village who accepts the privilege extended by the laws of the village to non-residents or acting as a retailer maintaining a place of business in the village; any resident of the village who incurs liability under this chapter and who subsequently removes from the village or conceals his or her whereabouts; and any resident or non-resident who incurs tax liability under this subchapter as a purchaser or user in the village and who removes from the village or conceals his or her whereabouts shall be deemed to appoint the Clerk his or her agent for the service of process or notice in any judicial or administrative proceeding under this subchapter. The process or notice shall be served by the Clerk on the Clerk by leaving, at the office of the Clerk at least 15 days before the return day of the process or notice, a true and certified copy thereof and by sending to the taxpayer or tax collector by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of the service upon the Clerk, addressed to the taxpayer or tax collector at his or her last known address.
(Prior Code, § 35.073) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999