§ 20-95. Duty of seller to collect, report and remit.

(a)

It shall be the duty of every seller, in acting as the tax collecting medium or agency for the town, to collect from the purchaser, for the use of the town, the tax imposed and levied by this division at the time of collecting the purchase price charged for the utility service. The seller shall remit monthly to the town the amount of tax billed during the preceding month to the purchaser.

(b)

In all cases where the seller collects the price for utility service in stated periods, the tax imposed and levied by this division shall be computed on the amount of purchase during the month or period according to each bill rendered; provided, the amount of tax to be collected shall be the nearest whole cent to the amount computed.

(c)

A seller of local telecommunication services shall collect the tax from the purchaser by adding the tax to the monthly gross charge for such services. The tax shall, when billed, be stated as a distinct item separate and apart from the monthly gross charge. Until the purchaser pays the tax to the seller, the tax shall constitute a debt of the purchaser to the town. If the purchaser refuses to pay the tax, the seller shall notify the town. After the purchaser pays the tax to the seller, the taxes collected shall be deemed to be held in trust by the seller until remitted to the town.

(Ord. No. 490)

(Ord. No. 490)