(A) A collector shall add the sales tax levied in accordance with § 6.40.020 to the selling price which the collector collects at the time of the sale or at the time of collection with respect to credit transactions. The tax is a debt from the consumer to the collector until paid and is recoverable at law in the same manner as other debts. Notwithstanding the liability of the consumer, taxes collected or which should have been collected by the collector under this Chapter are monies of the City for which the collector is at all times liable to the City.
(B) Collectors shall add the tax levied in this Chapter to the selling price, rent or service charge in accordance with this Chapter, showing the tax as a separate and distinct item. The tax imposed on the sale of more than one separately priced item may be shown as a total tax on the aggregate price of all items purchased and delivered at one time.
(C) The sales tax may be included in the selling price of sales made through coin-operated devices, sales of food and beverages at concession stands and other places with high customer volume, metered sales where the sales price is computed by the metering device, admissions, and other taxable sales where the City determines buyer and seller convenience would be substantially enhanced, upon written authorization from the City. A notice explaining that the sales tax is included in the selling price will be posted at the premises, or on the device.
(Am. Ord. No. 2003-05, passed 5-6-03; Am. Ord. 2017-04, passed 2-14-17)