Each seller and each buyer and each person from whom or to whom a transfer is made, which is subject to the tax imposed under § 2-6-2 of this chapter shall be jointly and severally liable for payment of the tax. The seller or person from whom a transfer is made shall remit the tax to the Finance Department.
(Ord. 26(1979) § 2; Ord. 5(1980) § 2; 1997 Code)