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1988_Ordinances
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• AN ORDINANCE TO AMEND SECTION 10-48 <br />OF ARTICLE VIII OF CHAPTER 10 <br />OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1976, AS AMENDED, <br />RELATING TO COLLECTION OF UTILITY TAXES. <br />BE IT ORDAINED by the Council of the City of Charlottes- <br />ville, Virginia, that Section 10-48 of Article VIII of Chapter 10 <br />of the Code of the City of Charlottesville, 1976, as amended, is <br />hereby amended and reordained as follows: <br />Sec. 10-48. Duty of seller to collect tax; reports to <br />commissioner of revenue; remittances to <br />treasurer. <br />It shall be the duty of every seller, in acting as the tax <br />collecting medium or agency for the city, to collect from the <br />purchaser for the use of the city the tax imposed and levied by <br />this article at the time of collecting the purchase price charged <br />therefor, and the taxes collected during each calendar month <br />shall be reported by each seller to the commissioner of the <br />revenue. The seller shall remit the amount of tax shown by such <br />report to have been collected to the city treasurer on or before <br />the last day of the first calendar month thereafter, together <br />with the name and address of any purchaser who has refused to pay <br />his tax. The required reports shall be in the form prescribed by <br />to the commissioner of the revenue. <br />Approved by Council <br />October 17, 1988 <br />rk of Council <br />0 <br />
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