The tax authorized by this subchapter shall be collected from the purchaser by the person maintaining a place of business in the state who delivers the water to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the water to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the water. Any tax required to be collected pursuant to this subchapter and any such tax collected by a person delivering water shall constitute a debt owed to the municipality by such person delivering water. Persons delivering water shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the water. Persons delivering water shall be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering water for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting tax, supplying data to the village upon request and any other costs associated with this tax. If the person delivering water fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering water who file returns pursuant to this paragraph shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this subchapter. Persons delivering water shall provide the village an updated list of the purchases of water within the village on a quarterly basis commencing 10-1-2005.
(Prior Code, § 3-508)