§ 14-204. Collection.

The tax hereby levied shall be collected from the purchaser of such public service and paid by such purchaser for the use of the city to the seller of such public service at the time the purchaser pays the charge therefor to the seller. It shall be the duty of every seller of such public service to act as the tax collector medium for the city and to collect from each purchaser for the use of the city the tax hereby levied, and the further duty to report and pay over to the city all such taxes levied and collected hereunder which payment shall be made to the city each month, on or before the twentieth day of the month succeeding collection thereof.

(Code 1956, § 32-8; Ord. No. 87-22, § 1, 9-21-87)

Note— See the editor's note following, § 14-203.