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• for by inserting coins in coin-operated telephones. <br />Sec 30-226. Computation where seller collects periodically. <br />• <br />In all cases where the seller collects the price for utility <br />services periodically, the tax imposed and levied by this article <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 />u 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 />(b) A service provider or seller of local telecommunication <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 />purchaser with respect to each purchase, the date thereof, the date <br />of payment thereof and the amount of tax imposed under this <br />Page 3 <br />