§ 24-22. Liability of seller to city.

Latest version.

It shall be unlawful for any seller to collect the price for any purchase of electricity and metered or bottled gas (natural, liquefied petroleum gas or manufactured) without, at the same time, collecting the tax hereby in respect to such purchase, unless such seller shall elect to assume and pay such tax without collecting the same from the purchaser. Any seller who shall fail to collect such tax at the time of collecting the price of any such purchase, where the seller has not elected to assume and pay such tax, shall be liable to the city for the amount of such tax in like manner as if the same had been actually paid to the seller. If the seller shall elect to assume and pay such tax, he shall pay the same each month to the city in the same manner as if such seller had actually collected said tax from the purchaser.

(Ord. No. 17, § 12, 10-6-1945; Ord. No. 1097, § 1, 10-19-1995)

                    
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