There shall be no liability upon the seller for erroneously collecting the tax hereby imposed and levied or for erroneously failing to bill for the tax as a result of a good faith mistake on the part of the seller. When any purchaser contends that the tax is not owed by the purchaser on the ground that the public utility service was not purchased, used or consumed within the corporate limits of the City, the seller shall refer the question to the official of the City charged with the responsibility of collecting taxes, and the seller shall thereafter collect or refrain from collecting the tax from the purchaser for public utility service as instructed in writing to do by the official. Any and all claims for refunds of any such tax shall be presented to the City and not to the seller.
The official of the City charged with the responsibility of collecting taxes shall have the authority to promulgate and enforce reasonable rules and regulations necessary for the administration and enforcement of this article.
(1965 Code §20-13)