§ 62-35. Duty of seller to collect, report and remit tax; due date.

Latest version.

Acting as agent of the city, it shall be the duty of every seller of local telephone service, or electric service, in the city to collect from the purchaser the tax levied by this article at the time the seller collects the amount due for purchases made during the billing period, to report the amount of tax collected, and to pay such amounts to the city on or before the 15th day of the calendar month following the month such collections were made.

(Code 1985, § 11-152; Ord. No. 2283, § 1, 6-23-92; Ord. No. 2578, § 2, 2-23-96)

                    
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