41.02(A) Duty to collect tax. Every seller of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and fuel oils shall collect a public service tax from each purchaser, for the use of the , at the time of collecting the selling price charged for each transaction, and to report and pay over, on or before the 20th day of each month, unto the , all such taxes levied and collected during the preceding month.
41.02(B) Timing for collection of tax. It shall be unlawful for any seller to collect the price of any purchase of electricity, metered or bottled gas (natural, liquefied petroleum gas or manufactured), and fuel oils without at the same time collecting the tax hereby levied in respect to such purchase or purchases, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser.
41.02(C) Seller liable for failure to collect tax. Any seller failing to collect such tax at the time of collecting the price of any purchase, where the seller has not elected to assume and pay such tax, shall be liable to the for the amount of such tax in like manner as if the same had been actually paid to the seller, and the may cause to be brought all suits and actions as may be necessary for the recovery of such tax.
(Ord. 2010-11, passed 10-4-2010)