§ 4-6-3. Collection.  


Latest version.
  • It shall be the duty of every seller, in acting as the tax collecting medium or agency in the County, to collect from the purchaser for the use of the County the tax hereby imposed and levied at the time of collecting the purchase price charged, and the taxes collected during each calendar month shall be reported by each seller to the Director of Finance and each seller shall remit the amount of tax, shown by such report to have been collected to the Director of Finance, on or before the last day of the first calendar month thereafter together with the name and address of any purchaser who has refused to pay his tax. The required reports shall be in the form required by the Director of Finance. (6-29-66, § 3; 1961 Code, § 25-19.)