(A) There shall be no liability upon a supplier for erroneous collection of or failure to collect such tax as a result of a good faith mistake on the part of the supplier. A supplier shall not be liable for any such tax billed by it and not paid by a purchaser, nor shall a supplier be required to enforce collection by means other than the rendering of a single statement therefor by its normal billing procedure.
(B) Any such tax advanced to the municipality by the supplier and not paid by the purchaser owing such tax may be deducted by the supplier from a subsequent payment to the municipality by the supplier hereunder.
('71 Code, § 795.06) (Ord. 292, passed 4-25-72)