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• Sec. 30-223. Exemptions - Governmental agencies. <br />The United States, the state and political subdivisions, <br />agencies, boards, commissions and authorities thereof and volunter <br />rescue squads are hereby exempted from the payment of the tax <br />imposed and levied by this article with respect to the purchase of <br />utility services used by such governmental agencies. <br />Sec 30-224. Same - Bottled water. <br />The tax imposed and levied by this article shall not apply to <br />the purchase of bottled water. <br />Sec. 30-225. Application to telephone service. <br />The tax imposed and levied by this article on purchasers with <br />respect to local telephone service shall apply to all charges made <br />for local telephone service, including any tax levied to support an <br />enhanced 911 system, except local messages which are paid for by <br />inserting coins in coin-operated telephones. <br />Sec 30-226. Computation where seller collects periodically. <br />In all cases where the seller collects the price for utility <br />services periodically, the tax imposed and levied by this article <br />is <br />may be computed on the aggregate amount of purchases during such <br />period; provided, that the amount of tax to be collected shall be <br />the nearest whole cent to the amount computed. <br />Sec. 30-227. Duty of seller to collect and purchaser to pay. <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 />for the utility service. It shall be the duty of every purchaser <br />to pay the tax at such time. <br />Sec. 30-228. Duty of seller to report and remit. <br />Taxes collected pursuant to this article during each calendar <br />month shall be reported by each seller to the commissioner of <br />revenue. The seller shall remit the amount of tax shown by the <br />report to have been collected to the city treasurer on or before <br />the last day of the first calendar month thereafter, together with <br />the name and address of any purchaser who has refused to pay his <br />tax. The required reports shall be in the form prescribed by the <br />commissioner of revenue. <br />Sec 30-229. Seller's records. <br />• Each seller shall keep complete records showing all purchases in <br />the city, which records shall show the price charged against each <br />2 <br />